natgillin/translations-raw huggingface dataset:
De kendetegn for det indiske marked for kaliumpermanganat, som Rådet og Kommissionen har henvist til, viser helt åbenbart, at dette ikke var tilfældet Samlet betragtet peger alt i denne sag i retning af, at USA var det eneste land med markedsøkonomi, der kunne komme i betragtning som referenceland.
The United States of America charges on imports from China, which are far from negligible, an antidumping duty which is higher than that set by the Community, and may exceed the dumping margin in question.
Derimod skal institutionerne foretage en nærmere undersøgelse af de fremkomne forslag, såfremt disse rejser eller kunne have rejst tvivl om institutionernes valg af referenceland.
The choice of reference country falls within the discretion enjoyed by the institutions when analysing complex economic situations.
Det følger af det anførte, at den normale værdi er blevet fastsat på »en hensigtsmæssig og ikke urimelig måde« i den forstand, hvori udtrykket er anvendt i grundforordningens artikel 2, stk. 5, litra a).
It is settled caselaw that, in the context of such review, the Court is to verify whether the relevant procedural rules have been complied with, whether the facts on which the choice is based have been accurately stated and whether there has been a manifest error of appraisal or a misuse of powers.
»Gennemgangen af det forelagte spørgsmål har intet frembragt, der kan rejse tvivl om gyldigheden af Rådets forordning (EØF) nr. 1531/88 af 31. maj 1988 om indførelse af en endelig antidumpingtold på importen af kaliumpermanganat med oprindelse i Den Kinesiske Folkerepublik og om endelig opkrævning af den midlertidige antidumpingtold på denne import.*
The Council and the Commission have, moreover, convincingly explained their reasons for not opting for countries like India or Brazil, and Rotexchemie has not adduced the slightest evidence capable of casting doubt on their analysis. As regards the case of India in particular, whilst it is true that the size of the domestic market is not in principle a factor capable of being taken into consideration in the choice of a reference country, it is also necessary
Generaladvokat D. Ruiz-Jarabo Colomer fremsatte forslag til afgørelse i retsmødet (Femte Afdeling") den 6. marts 1997.
It follows from all the foregoing considerations that the normal value was determined 'in an appropriate and not unreasonable manner' within the meaning of Article 2(5)(a) of the basic regulation.
Han foreslog Domstolen følgende besvarelse af det præjudicielle spørgsmål:
for that market to be representative in relation to the exports in question.
»Der er ikke i sagen fremkommet oplysninger, på grundlag af hvilke gyldigheden af Rådets forordning (EØF) nr. 1531/88 af 31. maj 1988 om indførelse af en endelig antidumpingtold på importen af kaliumpermanganat med oprindelse i Den Kinesiske Folkerepublik og om endelig opkrævning af den midlertidige antidumpingtold på denne import kan drages i tvivl.«
'Consideration of the question referred has revealed no factor of such a kind as to affect the validity of Council Regulation (EEC) No 1531/88 of 31 May 1988 imposing a definitive anti­dumping duty on imports of potassium permanganate originating in the People's Republic of China and definitively collecting the provisional antidumping duty imposed on those imports.'
Ved kendelse af 13. december 1995, indgået til Domstolen den 8. marts 1996, har Bundesfinanzhof stillet Domstolen to præjudicielle spørgsmål om fortolkningen af Rådets sjette direktiv 77/388/EØF af 17. maj 1977 (herefter »det sjette direktiv«).
Sixth Council Directive 77/388/EEC of 17 May 1977, (hereinafter 'the Sixth Directive').
Werner Skripalle modsatte sig, at der blev taget hensyn til »omkostningerne ved transaktionen«, og han påklagede Finanzamt's afgiftsafgørelse.
The questions were raised in proceedings between the Finanzamt (Tax Office) Bergisch
Han har udlejet ejendommene til et anpartsselskab, hvis deltagere var hans myndige søn og hans hustru, som hver ejede halvdelen af anparterne. Hans hustru var ligeledes selskabets direktør og var den eneste tegningsberettigede.
By order of 13 December 1995, which was received at the Court on 8 March 1996, the Bundesfinanzhof (Federal Finance Court) referred to the Court for a preliminary ruling two questions concerning the interpretation of the
skulle bestemmelsen ifølge Finanzgericht fortolkes strengt, således at den ikke fandt anvendelse, når der var aftalt et sædvanligt vederlag for de erlagte ydelser.
Gladbach (hereinafter 'the Finanzamt') and Werner Skripalle and concern the determination of the taxable amount for VAT purposes where there is a personal relationship between the supplier and the recipient of taxable supplies.
Det bemærkes, at det er ubestridt, at UStG's § 10, stk. 4 og 5, fraviger bestemmelserne om beskatningsgrundlaget i det sjette direktivs artikel 11.
In this case that amount was higher than the rent agreed between Mr Skripalle and the tenant company, even though that rent corresponded to normal market rents for comparable properties in the area.
Når de tyske bestemmelser som beskatningsgrundlaget anvender de afholdte udgifter i tilfælde, hvor transaktionerne finder sted mellem nærtstående, herunder også hvor det er åbenbart, at det aftalte vederlag, som svarer til den sædvanlige leje på markedet, er lavere end disse omkostninger, begrænser de sig følgelig ikke til at indføre fravigelser, der er strengt nødvendige for at undgå risiko for unddragelse eller svig.
In retaining as the taxable amount the costs incurred where there is a relationship between associated persons, including cases where it is clear that the agreed income, which corresponds to normal market rent, is lower than those costs, the German rules are not confined to introducing the derogations strictly necessary to deal with the risk of tax evasion or avoidance.
De kan følgelig ikke være omfattet af det sjette direktivs artikel 27.
They are not, therefore, covered by Article 27 of the Sixth Directive.
Denne konstatering afsvækkes ikke af, at en retsregel skal have en vis grad af abstraktion, hvilket nødvendigvis indebærer, at resultatet i et bestemt tilfælde ikke er hensigtsmæssigt
Furthermore, according to the Finanzgericht, that provision was to be interpreted restrictively, so that it did not apply where normal remuneration had been agreed for the supplies provided.
Generaladvokat N. Fennelly fremsatte forslag til afgørelse i retsmødet (Femte Afdeling') den 27. februar 1997.
That finding is not affected by the fact that a legal rule must be formulated to a certain degree in abstract terms, which necessarily implies that the result will not always be appropriate in a specific case.
at undgå momsunddragelse, omfatter ikke en national lovgivning, som med hensyn til ydelser mod vederlag mellem nærtstående personer, som mindsteberegningsgrundlag anvender de udgifter, som den afgiftspligtige person har haft i forbindelse med tjenesteydelsen som omhandlet i artikel 11, A), stk. 1, litra c), i direktiv 77/388/EØF, også, når det aftalte vederlag svarer til markedsprisen, men er lavere end mindsteberegningsgrundlaget.
'An authorization by the Council to introduce a spedai measure for derogation from the Sixth Council Directive (No 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) whereby, in order to prevent tax avoidance, in the case of supplies for consideration made between associated persons the cost to the taxable person within the meaning of Article 11(A)(1)(c) of the Sixth Directive L· to be used as the minimum, basis of assessment is not covered by Article 27 of the directive where the agreed consideration represents the market rate but is less than the minimum basis of assessment.'
Hvis Domstolen ikke følger mit forslag til besvarelse af det første spørgsmål, skal det andet spørgsmål efter min opfattelse besvares på følgende måde:
Advocate General N. Fennelly delivered his Opinion at the sitting of the Fifth Chamber on 27 February 1997.
En medlemsstat kan over for en afgiftspligtig gøre en national bestemmelse gældende, der gennemfører en indirekte tilladelse fra Rådet til undtagelsesforanstaltninger, der er givet i medfør af artikel 27, stk. 1, i direktiv 77/388/EØF og opfylder både de materielle og formelle gyldighedsbetingelser, der fremgår af artikel 27, stk. 1-4, i direktiv 77/388/EØF, selv om Rådets beslutning om at tillade disse foranstaltninger ikke er blevet offentliggjort i De Europæiske Fællesskabers Tidende, og tilladelsesproceduren i henhold til artikel 27, stk. 2, 3 og 4, i direktiv 77/388/EØF - efter at den er gennemført — heller ikke har været offentliggjort i medlemsstatens publikationer for officielle meddelelser.«
'An authorization granted under Article 27 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 by the Council to a Member State permitting the introduction of special measures to prevent the avoidance of VAT does not cover national measures which, in the case of supplies for consideration made between associated persons, apply the cost to the taxable person within the meaning of Article 11(A)(1)(c) of Directive 77/388/EEC as the minimum basis of assessment even where the agreed consideration represents the market rate but is less than the minimum basis of assessment.'
Sag C-153/96 Ρ Jan Robert de Rijk / Kommissionen for De Europæiske Fællesskaber Personalesag
In the event of the Court not following his recommendation in respect of the answer to be given to the first question, he proposed the following answer to the second:
»Appel — tjenestemænd — tillægssygeforsikringsordningen for tjenestemænd, der gør tjeneste i et tredjeland — vilkårene for godtgørelse af udgifter i anledning af sygdom* (Femte Afdeling) forskellen mellem henholdsvis de faktisk afholdte udgifter og godtgørelsen fra den fælles sygeforsikringsordning, dvs. 4 950 BFR, samt om, at det blev fastslået, at de almindelige gennemførelsesbestemmelser (herefter »gennemførelsesbestemmelserne«) til artikel 24, stk. 1 og 2, i bilag X til vedtægten for tjenestemænd i De Europæiske Fællesskaber (herefter »vedtægten«) er retsstridige, og følgelig om annulation af disse.
'A Member State may invoke against a taxable person national measures implementing an implicit Council derogation adopted under Article 27(1) of Directive 77/388/EEC, which satisfies both the procedural and substantive requirements of validity under Article 27(1) to (4) of Directive 77/388/EEC, notwithstanding that, firstly, the Council's decision authorizing the measures was not published in the Official Journal of the European Communities and, secondly, the authorization procedure under Article 27(2) to (4) of Directive 77/388/EEC was not made public — after its completion — in official publications of the Member State.'
Som Retten har bemærket, fremgår det af betragtninger til Rådets forordning nr. 3019/87 af 5. oktober 1987 om særlige undtagelsesbestemmelser for tjenestemænd i De Europæiske Fællesskaber, der gør tjeneste i et tredjeland, og af begrundelsen til forslaget til denne forordning, at tillægsforsikringsordningen, der dækker udgifter til lægebehandling, er begrundet i de meget høje omkostninger til lægebehandling i nogle lande og i den ekstra risiko, som de pågældende tjenestemænd og deres familier løber.
(Appeal — Officials — Supplementary sickness insurance scheme for officials posted the Community — Conditions for reimbursement of medical expenses) (Fifth Chamber)
Det følger af disse bestemmelser, at et appelskrift præcist skal angive de anfægtede punkter i den afgørelse, der påstås ophævet, samt de retlige anbringender, som denne påstand specielt støttes på.
It is therefore necessary to consider the pleas raised by Mr De Rijk, with the exception of that of breach of the principle of legal certainty.
Anbringenderne kan derfor realitetsbehandles.
Breach of Article 24 of Annex X
Det tiltrædes, at Retten har bemærket, at en sådan udvidelse ville stride mod ligebehandlingsprincippet, da tjenestemænd, der gør tjeneste i et tredjeland, i så fald uden nogen begrundelse ville være underlagt mere fordelagtige vilkår end tjenestemænd, der gør tjeneste i Fællesskabet.
By application lodged at the Court of Justice on 7 May 1996, Mr De Rijk brought an appeal against the judgment of the Court of First Instance (Fifth Chamber) of 7 March 1996 in Case T-362/94 De Rijk ν Commission, English abstract at p.
Det bemærkes herved, at den omstændighed, at tjenestemænd, der gør tjeneste i et tredjeland, skal betale et særligt bidrag, ikke kan begrunde, at der skulle være tale om en særlig kategori af tjenestemænd i forhold til tjenestemænd, der gør tjeneste i Fællesskabet, idet den nævnte forpligtelse udelukkende har sammenhæng med de særlige risici for tjenestemænd, der gør tjeneste i et tredjeland.
117 ('the contested judgment'), in so far as the Court of First Instance rejected his claims (i) for the annulment of the Commission's decision of 18 January 1994 reimbursing him the sum of BFR 4 412 in supplementary sickness insurance, and in so far as necessary the Commission's decision of 15 July 1994 rejecting his complaint, (ii) for the Commission to be ordered to pay the difference in full between the costs actually incurred and the benefits available under the joint sickness insurance scheme, that is to say BFR 4 950, and (iii) for a declaration that the General provisions for implementing the first and second paragraphs of Article 24 of Annex X to the Staff Regulations of Officials of the European Communities ('the Staff Regulations') are unlawful and consequently their annulment.
Der må herefter ske en undersøgelse af de af appellanten fremsatte anbringender, bortset fra anbringendet om, at der er blevet truffet afgørelse i strid med retssikkerhedsprincippet
In this appeal, the appellant relies on three pleas: breach of Article 24 of Annex X, breach of the principles of legal certainty and equal treatment and breach of the duty to state reasons laid down in Article 33 of the EC Statute of the Court of Justice.
Det bemærkes herefter, at der ikke kan gives appellanten medhold i det af ham anførte, hvorefter der ville gælde forskellige vilkår for henholdsvis tjenestemænd, der gør tjeneste i et tredjeland, og som har et barn, der har fast bopæl på tjenestemandens tjenestested, og tjenestemænd, der gør tjeneste i et tredjeland, men hvis barn har bopæl i et andet tredjeland.
As the Court of First Instance observed, the preamble to Council Regulation (Euratom, ECSC, EEC) No 3019/87 of 5 October 1987 laying down special and exceptional provisions applicable to officials of the European Communities serving in a third country and the statement of reasons accompanying the proposal for a regulation which preceded it indicate that supplementary medical insurance is necessary having regard to the very high health charges in certain countries and the additional risks to which such officials and their families are exposed.
Der kan ikke gives appellanten medhold i nogen af hans argumenter til støtte for anbringendet.
To do so would breach the principle of equal treatment, as the Court of First Instance rightly pointed out, inasmuch as officials serving in a nonmember country would receive more favourable treatment than those serving in the Community, without any justification. The fact
Retten har herved udelukkende taget stilling til spørgsmålet om, hvorvidt de relevante bestemmelser i gennemførelsesbestemmelserne er forenelige med artikel 24 i bilag X, for så vidt sidstnævnte bestemmelse herefter ikke finder
The Court of Justice has consistently held that an appeal may be based only on pleas in law relating to an infringement of rules of law, to the exclusion of any issue challenging the facts as established by the Court of First Instance, and must, specify the pleas in law and the legal arguments relied upon in support of it.
anvendelse på et barn, som en tjenestemand med tjenestested i et tredjeland har forsørgerpligt over for, og som har fast bopæl i Fællesskabet.
The first plea in the appeal must therefore be rejected.
Det må herefter fastslås, at hverken argumentet om, at henholdsvis artikel 10 og 20 og artikel 24 i bilag X er affattet forskelligt, eller argumentet vedrørende de forhandlinger, der gik forud for udstedelsen af forordning nr. 3019/87, giver grundlag for en anden fortolkning af artikel 24 i bilag X end den i den appellerede dom anlagte.
that the former have to pay a special contribution does not entitle them to be distinguished from the latter since that obligation is restricted to the special risks incurred by officials serving outside the Community.
Fællesskabet, det ringe antal tjenestemænd, der gør tjeneste i sådanne lande, og vanskelighederne ved at sammenligne sundhedssystemerne i forskellige lande.
Breach of the duty to state reasons laid down in Article 33 of the EC Statute of the Court of Justice
Det tiltrædes følgelig, at Retten har antaget, at de relevante regler i artikel 2 i gennemførelsesbestemmelserne ikke strider mod artikel 24 i bilag X til vedtægten.
In addition, Mr De Rijk's argument based on the different treatment which would result as between an official serving outside the Community with a child permanently resident in that country and an official serving outside the Community whose child resided in a different nonmember country must be rejected.
Det første anbringende til støtte for appellen må herefter forkastes.
It must be noted that the Court of First Instance ruled solely on the compatibility of the relevant General implementing provisions with Article 24 of Annex X in so far as they exclude the application of that provision where the dependent child of an official serving in a nonmember country resides permanently in the Community.
TUsidesaettelse af princippet i artikel 33 i EF-statutten for Domstolen, hvorefter domme skal begrundes
The Court of First Instance correctly held that it was disproportionate to seek to establish for each country the actual costs of medical services or the level of health risks in view of the work that would require, the small number of countries in which the costs or health risks are no greater than in the Community, the few officials serving in those countries and the difficulty of comparing medical practice from one country to another.
Når det er blevet antaget, at denne ordning ud fra hensynet til en hensigtsmæssig administration må finde anvendelse, er dette således ikke i modstrid med Rettens bemærkning, hvorefter artikel 24 i bilag X kun kan have et formål i det nøje omfang, de konkrete ulemper, der ligger til grund for indførelsen af den særlige godtgørelsesordning, måtte bestå.
In the light of those considerations the arguments based on, first, the difference in the wording of Articles 10 and 20, and Article 24, of Annex X, and, second, the negotiations which preceded the adoption of Regulation No 3019/87 cannot result in an interpretation of Article 24 of Annex X other than that which was adopted in the contested judgment.
Når forholdet derimod er det, at det snarere er udgangspunktet end en undtagelse, at de pågældende konkrete ulemper ikke foreligger, dvs. når vedkommende har fast bopæl i Fællesskabet, gør de hensyn, som formålet med ordningen er udtryk for, sig ikke gældende.
Accordingly, the Court of First Instance was entitled to hold that the relevant provisions in Article 2 of the implementing provisions were compatible with Article 24 of Annex X to the
Der kan herefter ikke gives appellanten medhold i det andet anbringende, hvorfor appellen i sin helhed må forkastes.
The application of those rules, based on the principle of sound management, does not therefore conflict with the reasoning of the Court of First Instance to the effect that Article 24 of Annex X is otiose unless and in so far as the specific disadvantages which inspired the introduction of the rules for exceptional reimbursement exist.
Det bemærkes herom, at det er med føje, at Retten har antaget, at det ville have været uforholdsmæssigt for hvert lands vedkommende at undersøge de faktiske udgifter til lægebehandling og spørgsmålet om, hvor stor risikoen for sygdom er, når henses til de med en sådan undersøgelse forbundne ressourcer, det lille antal lande, hvor udgifterne i anledning af eller risikoen for sygdom ikke er højere end i
Conversely, where the absence of those specific disadvantages is the rule rather than the exception, that is to say, where residence in the Community is permanent, there is no reason to apply the rules.
Det hedder i domskonklusionen:
The second plea must therefore be rejected, as must the appeal in its entirety.
Han foreslog Domstolen følgende afgørelse:
The appeal is dismissed;
Forenede sager C-282/96 og C-283/96 Kommissionen for De Europæiske Fællesskaber / Den Franske Republik Tilnærmelse af lovgivningerne
Advocate General P. Léger delivered his Opinion at the sitting of the Fifth Chamber on 23 January 1997.
»Traktatbrud — manglende gennemførelse af direktiv 91/157/EØF og 93/86/EØF* (Femte Afdeling) direktiverne senest den 18. september 1992 og den 31. december 1993.
He proposed that the Court dismiss the appeal and order the appellant to pay the costs.
Ved stævninger indgivet til Domstolen den 21. august 1996 har Kommissionen for De Europæiske Fællesskaber anlagt to sager med påstand om, at det fastslås, at Den Franske Republik ved ikke inden for de fastsatte frister at have vedtaget de love og administrative bestemmelser, der er nødvendige for at efterkomme
Joined Cases C-282/96 and C-283/96 Commission of the European Communities ν French Republic Approximation of laws
Rådets direktiv 91/157/EØF og
Failure to transpose Directives 91/157/EEC and
Den franske regering har ikke bestridt, at de omhandlede direktiver ikke er blevet rettidigt gennemført.
(Failure to fulfil (Fifth Chamber) directives before 18 September 1992 and no later than 31 December 1993 respectively, and forthwith to inform the Commission thereof.
Den har alene anført, at den med henblik på gennemførelsen i national ret af de omhandlede direktiver har udarbejdet et udkast til dekret om markedsføring af batterier og akkumulatorer samt bortskaffelse heraf, som den har tilstillet Kommissionen.
By applications lodged at the Court on 21 August 1996, the Commission of the European Communities brought two actions for a declaration that, by failing to adopt within the periods prescribed the laws, regulations and administrative measures necessary to comply with
eller ved ikke at have underrettet Kommissionen herom har tilsidesat sine forpligtelser i henhold til de nævnte direktiver.
Commission Directive 4 October 1993, or by failing to communicate those measures, the French Republic had failed to comply with its obligations under those directives.
Da de i sagen omhandlede direktiver ikke er blevet gennemført inden for de i direktiverne fastsatte frister, skal Kommissionens påstande tages til følge.
The French Government does not deny that the directives in question were not transposed within the periods prescribed.
Efter artikel 11 i direktiv 91/157 og artikel 7 i direktiv 93/86 skulle medlemsstaterne vedtage de nødvendige bestemmelser for at efterkomme
Under Article 11 of Directive 91/157 and Article 7 of Directive 93/86, the Member States were to take the measures necessary to comply with those
Det hedder i domskonklusionen:
Since the directives in issue have not been transposed within the periods prescribed in them, the actions brought by the Commission must be held well founded.
Generaladvokat D. Ruiz-Jarabo Colomer fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 27. februar 1997.
By failing to adopt within the periods prescribed the laws, regulations and administrative measures necessary to comply with