natgillin/translations-raw huggingface dataset:
En præferencetarif, der på baggrund af det pågældende marked er objektivt berettiget af økonomiske hensyn, som f.eks. nødvendigheden af at tage konkurrencen op på dette marked, er derimod ikke en støtteforanstaltning.
The Kingdom of Belgium points out that the Decision does not describe tariff F and the conditions for its application and does not explain that the tariff F rebate rate was variable.
Den 17. april 1984 havde Kommissionen besluttet at afslutte proceduren i henhold til traktatens artikel 93, stk. 2, da F-prisen ikke indeholdt noget element af statsstøtte.
The Kingdom of Belgium takes issue with the Commission's statement that the French, Belgian and German distribution companies were charged by Gasunie, for the quantities intended for the nitrate fertilizer industry, a frontier price that was more or less identical to tariff F.
Kongeriget Belgien har anført, at F-prisen ikke var berettiget af økonomiske grunde, men er blevet anvendt af politiske årsager for at give de nederlandske ammoniakproducenter en fordel.
The Kingdom of Belgium has failed to show that, in finding that the frontier price granted to Distrigaz made it possible for Belgian nitrate fertilizer producers to be granted a tariff comparable to tariff F, the Commission made a manifestly erroneous assessment of the economic data.
Efter at nogle franske ammoniakproducenter havde anlagt sag, annullerede Domstolen denne beslutning ved dom af 12. juli 1990, CdF Chimie AZF mod Kommissionen.
It should be noted here that those points were covered both in the Court's judgment annulling the previous decision and in the related Opinion delivered by Advocate General Mischo, and in the Commission's communication reopening the procedure under Article 93(2) of the Treaty.
Domstolen konkluderede, at Kommissionen havde begået en åbenbar fejl ved vurderingen af de faktiske omstændigheder.
Consequently, it may properly be concluded that the interested parties could ascertain those matters and put their point of view in that regard to the Court.
Det har gjort gældende, at denne konklusion modsiges af den omstændighed, at F-prisen blev
The plea of errors of law in the interpretation of Article 92 of the Treaty
Kongeriget Belgien har ikke godtgjort, at Kommissionen har vurderet de økonomiske forhold åbenbart fejlagtigt, da den antog, at den af Distrigaz indrømmede grænsepris kunne give selskabet mulighed for at indrømme de belgiske producenter af kvælstofgødning en pris, der kunne sammenlignes med F-prisen.
Advocate General Fennelly delivered his Opinion at the sitting of the Fifth Chamber on 28 September 1995.
Anbringendet vedrørende en fejlagtig fortolkning af traktatens artikel 92
'The contentions of the Kingdom of Belgium that the decision challenged in the instant case is void for manifest error of appraisal of fact, for erroneous interpretation of Article 92 of the European Community Treaty and for defective reasoning should all be rejected.
Kongeriget Belgien har bl.a. gjort gældende, at når der for at retfærdiggøre F-prisen henvises til de lavere priser på naturgas i andre lande, er dette i strid med Domstolens praksis, som den fremgår af dommen af 22. marts 1977, Steinike & Weinlig, hvorefter en medlemsstats krænkelse af traktatens artikel 92 ikke kan retfærdiggøres med, at andre medlemsstater heller ikke overholder denne bestemmelse. Som generaladvokaten har fastslået, fremgår det af de oversigter, som Kommissionen har fremlagt, at F-prisen i almindelighed fulgte svingningerne på markederne for naturgas og for ammoniak, og visse tidsmæssige forskydninger kan forklares med lejlighedsvise tilpasningsproblemer.
By applications lodged at the Court Registry on 25 May 1993 and 4 June 1993 respectively, the French Republic and Ireland brought actions for annulment of Commission Regulation (EEC) No 685/93 of 24 March 1993 amending Regulation (EEC) No 859/89 laying down detailed rules for the application of general and
I mangel af yderligere oplysninger og beviser fra Kongeriget Belgien må det følgelig fastslås, at det ikke er godtgjort, at Kommissionen har overskredet grænserne for sit skøn på dette område.
Article 4 of Regulation No 859/89 determines the products eligible for intervention. That provision was amended by Commission Regulation No 685/93, whose annulment is sought, which introduced a gradual limitation on the weight of carcases which may be bought in.
Kongeriget Belgien har herved henvist til Kommissionens udtalelse om, at ammoniakproducenterne i Italien, Det Forenede Kongerige og Irland fik deres gasleverancer til priser, der i meget stor udstrækning lå under priserne i Nederlandene, Belgien og Frankrig.
Finally, since in the sphere of the common agricultural policy the Commission alone is able to monitor continually and closely trends on the agricultural markets and to act with urgency if the situation requires, the Council may find it necessary to confer on the Commission wide implementing powers.
Tværtimod nævner den der udtrykkeligt, at de pågældende priser var kommercielt forsvarlige.
The plea that the Commission lacked competence and acted in breach of Article 6(7) of Regulation No 805/68 must therefore be dismissed.
Anbringendet om manglende begrundelse
Breach of the principle of proportionality
Der er enighed mellem parterne om, at fastsættelsen af den grænsepris, der er aftalt mellem Gasunie og det belgiske distributionsselskab Distrigaz, var baseret på den såkaldte »netback«-mekanisme, hvorefter købsprisen fastsættes ud fra naturgassens markedsværdi afhængigt af de forskellige formål, den anvendes til i indførselslandet, med fradrag af Distrigaz' transport- og distributionsomkostninger og avance.
The Court has stated that the principle of proportionality, requires that measures adopted by Community institutions do not exceed the limits of what is appropriate and necessary in order to attain the objectives legitimately pursued by the legislation in question; when there is a choice between several appropriate measures, recourse must be had to the least onerous, and the disadvantages caused must not be disproportionate to the aims pursued.
I den foreliggende sag skal det tages i betragtning, at Kommissionens beslutning er senere end en beslutning truffet af Kommissionen, en dom afsagt af Domstolen, hvorved denne beslutning blev annulleret, og en meddelelse fra Kommissionen om genoptagelse af proceduren efter traktatens artikel 93, stk. 2, hvori de interesserede parter blev opfordret til at fremsætte deres bemærkninger.
It is clear from the second recital in the preamble to Regulation No 685/93 that the Commission considers that overproduction on the market for beef and veal results mainly from an increase in the weight of beef and veal carcases. Frequently there is no market demand for these heavier carcases and producers faced with a fall in prices on the open market are encouraged to produce meat directly for the intervention agencies.
Det står ligeledes fast, at denne model kun var grundlaget for de forretningsmæssige forhandlinger mellem parterne, under hvilke hver af dem forsøgte at opnå den gunstigste pris af den anden.
Moreover, to interpret the fifth indent of Article 6(7) of Regulation No 805/68, as amended, as authorizing the Commission to adopt a measure limiting the weight of carcases eligible for intervention is compatible with the other provisions of that regulation.
Disse forhandlinger førte til fastsættelsen af en samlet pris, der gjaldt for alle salg af naturgas fra Gasunie til Distrigaz.
The disputed measure is also such as to attain the aim of reorienting production towards lighter carcases, for which market demand is greater, and of encouraging producers to farm heavier breeds only when there is a market demand for them.
Denne grænsepris blev genforhandlet hvert tredje år.
The plea of breach of the principle proportionality must therefore be dismissed.
Kongeriget Belgien har anført, at beslutningen ikke beskriver F-prisen og betingelserne for dens anvendelse og ikke præciserer, at rabatten som følge af F-prisen var variabel.
Its only effect is that the producers concerned may no longer count on intervention as an outlet for meat from carcases of the kind with which Regulation No 685/93 is concerned and which they have not been able to sell on the open market.
Kongeriget Belgien har bestridt Kommissionens udtalelse om, at de franske, belgiske og tyske distributionsselskaber for de mængder, der skulle anvendes i kvælstofgødningsindustrien, af Gasunie blev indrømmet en grænsepris, der stort set svarede til F-prisen.
Regulation No 685/93 does not exclude any category of products from buyingin but merely requires producers to adapt the weight of some of them. In any event, the contested legislation, provides for transitional measures intended, as pointed out in the second recital in the preamble, to enable producers to adapt their output gradually.
Dertil bemærkes, at disse omstændigheder er nævnt både i Domstolens dom om annullation af den tidligere beslutning og i generaladvokat
Furthermore, whilst the protection of legitimate expectation is one of the fundamental principles of the Community, traders cannot have a
lejlighed til at skaffe sig kendskab hertil og til at gøre deres opfattelse herom gældende for Domstolen,
of the institution which adopted the measure must be stated clearly and unequivocally, so as to inform persons concerned of the justification for the measure adopted and to enable the Court to exercise its powers of review.
Mischo's forslag til afgørelse i samme sag samt i Kommissionens meddelelse om genoptagelse af proceduren efter traktatens artikel 93, stk. 2.
As regards the requirement not to evade specifically prescribed procedures, the Commission could properly adopt the contested regulation by the 'Management Committee' procedure provided for in Article 27 of Regulation No 805/68, to which Article 6(7) of the contested regulation refers.
Det må derfor antages, at de berørte parter har haft
The plea of misuse of power must therefore be dismissed.
Det hedder i domskonklusionen:
He proposed to :
Sagsøgte frifindes.
Annul Commission Regulation (EEC) No 685/93;
Sagsøgeren betaler sagens omkostninger.
Order the Commission to pay the costs.'
Generaladvokat N. Fennelly fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 28. september 1995.
Intercommunale voor zeewaterontzilting (INZO) ν Belgian State Taxation
»De anbringender, Kongeriget Belgien har gjort gældende til støtte for sin påstand om annullation af den anfægtede beslutning, og som støttes på, at bedømmelsen af de faktiske omstændigheder er åbenbart fejlagtig, at artikel 92 i traktaten om oprettelse af Det Europæiske Fællesskab er fortolket forkert, samt at den savner begrundelse, bør alle forkastes.
Preliminary ruling (VA Τ — Concept of economic activity — Status of taxable person —Activity confined to a profitability study for a project, followed by the abandonment of the project) (Fifth Chamber) by unequivocal acts that it intended regularly to carry out taxable transactions.
Jeg finder herefter ikke, at der er grundlag for at annullere Kommissionens beslutning af 29. december 1992 om at indstille den procedure, den havde indledt i henhold til traktatens artikel 93, stk. 2, vedrørende en nederlandsk favørpris for leverancer af naturgas til nederlandske fabrikanter af kvælstofgødning.
By judgment of 5 April 1994, the Rechtbank van Eerste Aanleg, Bruges, referred to the Court for a preliminary ruling a question on the interpretation of Article 4(1) and (2) of the Sixth Council Directive 77/388/EEC, hereinafter 'the Sixth Directive').
Kongeriget Belgien bør tilpligtes at betale de med nærværende sag forbundne omkostninger.
That tax was subsequently repaid to it by the tax authority pursuant to the Belgian VAT Code.
Kongeriget Nederlandene bør bære sine egne omkostninger.«
Consequently, it never commenced the activity envisaged.
Forenede sager C-296/93 og C-307/93 Den Franske Republik og Irland / Kommissionen for De Europæiske Fællesskaber Landbrug
It follows from Rompelman that even the first investment expenditure incurred for the purposes of a business may be regarded as an economic activity within the meaning of Article 4 of the directive and that, in that context, the tax authority must take into account the declared intention of the business.
29.2.1996 for oksekød — betingelser for opkøb til intervention*
It therefore claimed repayment of the VAT recovered by INZO between 1978 and 1982.
»Fælles markedsordning (Femte Afdeling)
INZO contested that claim before the Rechtbank van Eerste Aanleg, Bruges.
Ved stævninger registreret på Domstolens Justitskontor henholdsvis den 25. maj 1993 og den 4. juni 1993 har Den Franske Republik og Irland anlagt sag med påstand om annullation af
Where the tax authority has accepted that a company which has declared its intention to begin an economic activity giving rise to taxable transactions has the status of a taxable person for the purposes of VAT, the carrying out of a study into the technical and economic aspects of the activity envisaged may therefore be regarded as an economic activity within the meaning of Article 4 of the directive, even if the purpose of
Kommissionens forordning (EØF) nr. 685/93 af 24. marts 1993 om ændring af forordning (EØF) nr. 859/89 om gennemførelsesbestemmelser for generelle og særlige interventionsforanstaltninger for oksekød.
that study is to investigate the degree of profitability of the activity envisaged.
Den fælles markedsordning for oksekød blev indført ved Rådets forordning (EØF) nr. 805/68 af 27. juni 1968.
in principle, subsequently be withdrawn retroactively on account of the fact that certain events have or have not occurred.
Kommissionens forordning (EØF) nr. 859/89 af 29.marts 1989 fastlægger gennemførelsesbestemmelser for interventionsforanstaltninger for oksekød.
It follows that, in the same circumstances, VAT paid in respect of such a profitability study may in principle be deducted in accordance with Article 17 of the directive.
Det er desuden foreneligt med de øvrige bestemmelser i forordning nr. 805/68, som ændret, at fortolke artikel 6, stk. 7, femte led, således, at bestemmelsen bemyndiger Kommissionen til at vedtage en regel om begrænsning af vægten af de slagtekroppe, der kan opkøbes til intervention.
In that context, a taxable person acquires that status definitively only if the person concerned made the declaration of intention to begin the envisaged economic activities in good faith.
Den omstændighed, at Rådet i forordningens artikel 5 har fastsat fortegnelsen over de produkter, der som udgangspunkt kan gøres til genstand for interventionsforanstaltninger, er nemlig ikke til hinder for, at Kommissionen fra denne fortegnelse — som i det foreliggende tilfælde — vælger de produkter, som faktisk kan opkøbes til intervention.
In cases of fraud or abuse, in which, for example, the person concerned, on the pretext of intending to pursue a particular economic activity, in fact sought to acquire as his private assets goods in respect of which a deduction could be made, the tax authority may claim repayment of the sums retroactively on the ground that those deductions were made on the basis of false declarations.
Bestemmelsen er blevet ændret ved Kommissionens forordning nr. 685/93, som påstås annulleret, og som har indført en gradvis begrænsning af vægten af de slagtekroppe, der kan opkøbes til intervention.
It follows that, as from the time when the tax authority accepted, on the basis of information provided by a business, that it should be accorded the status of a taxable person, that status cannot,
Forordning nr. 859/89 er blevet ophævet ved Kommissionens forordning (EØF) nr. 2456/93 af 1. september 1993.
Advocate General Lenz delivered his Opinion at the sitting of the Fifth Chamber on 23 November 1995.
Det bemærkes, at Rådet inden for den fælles landbrugspolitik kan se sig foranlediget til at tildele Kommissionen vide gennemførelsesbeføjelser, da Kommissionen er den eneste, der er i stand til stadigt og opmærksomt at følge udviklingen på landbrugsmarkederne og til at handle med den hurtighed, situationen kræver.
'The economic activity of a company which is intended to prepare for future economic activity carried out by that company cannot be regarded as economic activity within the meaning of Article 4(1) and (2) 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, where that company is found to have been put into liquidation without beginning its economic activity.'
Vide gennemførelsesbeføjelser er så meget mere berettiget i det foreliggende tilfælde, som de skal udøves efter den såkaldte forvaltningskomitéprocedure, der gør det muligt for Rådet at forbeholde sig selv at gribe ind.
Preliminary ruling (VAT — Definition of supply of services —Definitive discontinuation of milk production — Compensation received under Regulation (EEC) No 1336/86) (Fifth Chamber)
Anbringendet om Kommissionens inkompetence og om en tilsidesættelse af artikel 6, stk. 7, i forordning nr. 805/68 kan herefter ikke tiltrædes.
It should be recalled that, according to Article 2(1) of the First Council Directive (67/227/EEC) of 11 April 1967, VAT is a general tax on the consumption of goods and services.
Anbringendet om tilsidesættelse proportionalitetsprincippet
On 23 September 1987 the Bundesamt upheld his application and granted him a single payment of DM 385 980.
Ifølge Domstolens praksis indebærer proportionalitetsprincippet, at fællesskabsinstitutionernes retsakter ikke må gå videre end nødvendigt og passende for gennemførelsen af det lovligt tilsigtede formål, hvorved det forudsættes, at såfremt det er muligt at vælge mellem flere egnede foranstaltninger, skal den mindst bebyrdende foranstaltning vælges, og byrderne må herved ikke være uforholdsmæssige i forhold til de tilsigtede mål.
As the Advocate General notes, by compensating farmers who undertake to cease their milk production, the Community does not acquire goods or services for its own use but acts in the common interest of promoting the proper functioning of the Community milk market.
Som det fremgår af den anden betragtning til forordning nr. 685/93, finder Kommissionen, at
The Finanzamt decided to treat such compensation as consideration for a taxable supply, namely the discontinuation of milk production, and to make it subject to turnover tax.
En regel om begrænsning af vægten af de slagtekroppe, der kan opkøbes til intervention, kan ikke betragtes som en væsentlig del af det område, som skal reguleres, således at den skulle have været udstedt af Rådet efter proceduren i EØF-traktatens artikel 43.
In those circumstances, the undertaking given by a farmer that he will discontinue his milk production does not entail either for the Community or for the competent national
rammerne af deres kompetence for at imødegå risikoen for, at der på markedet opstår en uligevægt mellem produktionen og afsætningsmulighederne.
authorities any benefit which would enable them to be considered consumers of a service. The undertaking in question does not therefore constitute a supply of services within the meaning of Article 6(1) of the Directive.
overskudsproduktionen på oksekødsmarkedet for en stor dels vedkommende skyldes en forøgelse af slagtekroppenes vægt.
'Articles 6(1) and 11(A)(1)(a) 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, is to be interpreted as meaning that an undertaking to discontinue milk production given by a farmer under Regulation No 1336/86 of 6 May 1986 fixing compensation for the definitive discontinuation of milk production does not constitute a supply of services.
Da disse tungere slagtekroppe ofte ikke er efterspurgte på markedet, bliver producenterne, som således oplever en nedgang i priserne på det fri marked, tilskyndet til at producere kød direkte med henblik på intervention.
Consequently, any compensation received for that purpose is not subject to turnover tax.'
Forordning nr. 685/93 udelukker ikke nogen kategori af produkter fra interventionsopkøb, idet den blot forpligter de berørte producenter til at tilpasse vægten af visse af produkterne.
'A farmer who undertakes to discontinue milk production definitively in accordance with Article 1(1) of Council Regulation (EEC) No 1336/86 of 6 May 1986 fixing compensation for the definitive discontinuation of milk production does not make a taxable supply of services effected for consideration within the meaning of Article 2(1) 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.
Under alle omstændigheder foreskriver den anfægtede forordning nogle overgangsforanstaltninger, der, som anført i den anden betragtning til forordningen, skal give de pågældende producenter mulighed for gradvis at tilpasse produktionen.
The compensation received for such discontinuation is not taxable under the Directive.'
Hvad angår de med den omtvistede foranstaltning forfulgte mål, fremgår det af betragtningerne til den omhandlede forordning, at foranstaltningen tilsigter at nedbringe overskudsproduktionen af oksekød med henblik på at begrænse interventionsopkøbene.
Case C-307/94 Commission of the European Communities ν Italian Republic Freedom of movement for persons
Anbringendet om overtrædelse af forbuddet mod forskelsbehandling kan herefter heller ikke tiltrædes.
(Failure of a Member State to fulfil its obligations — Directive 85/432/EEC) (Fifth Chamber)
Den ved forordning nr. 685/93 indførte begrænsning af vægten af de slagtekroppe, der kan opkøbes til intervention, forekommer ikke åbenbart uhensigtsmæssig i forhold til disse målsætninger.
By application lodged at the Court Registry on 21 November 1994, the Commission of the
Anbringendet om tilsidesættelse af princippet om beskyttelse af den berettigede forventning
European Communities brought an action for a declaration that, by postponing from 1 October
Den omtvistede foranstaltning er ligeledes egnet til at realisere målsætningen om en omlægning af produktionen i retning af lettere slagtekroppe, som er mere efterspurgte på markedet, og om at tilskynde producenterne til kun at opdrætte tungere dyr, såfremt der findes en efterspørgsel herpå på markedet.
1987 to 1 November 1990 the time-limit laid down in Article 5 of Council Directive 85/432/EEC concerning the coordination of provisions laid down by law, regulation or administrative action in respect of certain activities in the field of pharmacy and by retaining until the latter date curricula for training in pharmacy which are incompatible with that directive, the Italian Republic has failed to fulfil its obligations under Directive 85/432 and particularly under Articles 1, 2 and 5 thereof.
Endelig har Kommissionen heller ikke foretaget et åbenbart urigtigt skøn ved at antage, at den omtvistede foranstaltning er nødvendig med henblik på at nå de ovennævnte mål.
By letter of 28 November 1991, the Commission informed the Italian Republic that it considered both Article 3 of the Presidential Decree and the time-limit laid down in Article 2 thereof to be incompatible with Directive 85/432 inasmuch as it allowed students who had commenced their pharmaceutical studies between 1 October 1987 and 1 November 1990 to complete them according to the previous training programme, which is incompatible with the requirements of the directive.
Anbringendet om tilsidesættelse af proportionalitetsprincippet kan herefter ikke tiltrædes.
This was not an unavoidable consequence of belated transposition for, even though it did not transpose the directive until 31 October 1988, it was still possible for the Italian Republic to mitigate the harmful consequences of that delay.