natgillin/translations-raw huggingface dataset:
»Artikel 2, stk. 2, i Rådets direktiv 92/49/EØF af 18. juni 1992 om samordning af love og administrative bestemmelser vedrørende direkte forsikringsvirksomhed bortset fra livsforsikring og om ændring af direktiv 73/239/EØF og 88/357/EØF (tredje skadesforsikringsdircktiv) skal fortolkes således, al dircklivel ikke vedrører forsikringer, der er omfattet af en lovbestemt social sikringsordning«.
The national tribunal notes that under Article 2(2) of Directive 92/49/EEC that directive is to apply "neither to the types of insurance or operations, nor to undertakings or institutions to which Directive 73/239/EEC does not apply, nor to the bodies referred to in Article 4 of that Directive'. The First Council Directive of 24
Sag C-271/94 Europa-Parlamentet / Rådet for Den Europæiske Union Regler for institutionerne
If Article 2(2) of Directive 92/49/EEC were to be interpreted in the manner contemplated by the national tribunal, the obligation to contribute would be removed and the schemes in question would thus be unable to survive.
»Rådets beslutning 94/445/EF EDICOM — datanet — hjemmel* (Domstolens plenum) fremgangsmåder, der ikke indebærer kontrol ved de indre grænser. Således indsamles oplysningerne direkte hos afsendere og modtagere.
'Article 2(2) of Council Directive 92/49/EEC of 18 June 1992 on the coordination újfhnví, regulations and administrative provisions relating to direct insurance other than life assurance and amending Directives 73/239/EEC and 88/357/EEC (thud non-life insurance Directive) must be interpreted as meaning that social security schemes such as those ih issue in tite main proceedings are excluded from the scope of the directive.'
Ved stævning indgivet til Domstolens Justitskontor den 27. september 1994 har Europa-Parlamentet nedlagt påstand om annullation af Rådets beslutning 94/445/EF (herefter »beslutningen«).
Advocate General G. Tesauro delivered his Opinion at the sitting of the Full Court on 29 February 1996.
Selve beslutningens indhold bekræfter, at den skal sikre de nationale datanets interoperabilitct og således medvirke til, at de tilsammen kommer til at udgøre et transeuropæisk datanet med henblik på indsamling og fremsendelse af oplysninger mellem administrationerne.
'Article 2(2) of Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative provisions relating to direct insurance other than life assurance and amending Directives 73/239/EEC and 88/357/EEC (third non-life insurance Directive) must be interpreted as meaning that the directive does not apply to insurance forming part of a statutory system of social security.'
Rådet er derimod af den opfattelse, at hverken artikel 129 D, stk. 3, eller artikel 100 A kunne danne grundlag for beslutningen, og at artikel 235 var den eneste rette hjemmel, når der ikke forelå en særlig hjemmel.
Case C-271/94 European Parliament ν Council of the European Union Institutional law
Det må derfor undersøges, om den anfægtede beslutning kunne have været baseret på artikel 129 D, stk. 3, eller på artikel 100 A.
(Council Decision 94/445/EC - Edicom — Telematic networks — Legal basis) (Full Court)
sigter mod de mål, artikel 100 A forfølger, kan sidstnævnte bestemmelses eksistens derfor ikke bruges som argument for at begrænse anvendelsesområdet for artikel 129 C, stk. 1, andet led.
By application lodged at the Court Registry on 27 September 1994, the European Parliament brought an action under Article 173 of the EC Treaty for the annulment of Council Decision 94/445/EC of 11 July 1994 on interadministration telematic networks for statistics relating to the trading of goods between Member States (Edicom) (OJ 1994 L 183, p. 42; 'the decision').
Heraf følger, at EDICOM-aktionerne er foranstaltninger af den i artikel 129 C, stk. 1, andet led omhandlede art, og at det under omstændigheder som i den foreliggende sag ikke er nødvendigt, at der forinden opstilles retningslinjer som omhandlet i stk. 1, første led.
The very content of the decision confirms that it is intended to assure the interoperability of national telematic networks and thereby to foster their convergence towards a trans-European telematic network for the collection and transmission of information between administrations.
Heraf følger, at beslutningen burde have været vedtaget i medfør af artikel 129 D, stk. 3, og at den derfor bør annulleres.
In support of its application, the Council argues that the decision should have been based on the third paragraph of Article 129d of the Treaty or, in the alternative, on Article 100a.
Der må endvidere tages stilling til Kommissionens anbringende om, at artikel 100 A ville være den rette hjemmel for beslutningen.
For its part, the Council considers that neither the third paragraph of Article 129d nor Article 100a was capable of being the basis for the decision and that, in the absence of specific powers, Article 235 was the only appropriate legal basis.
Opretholdelse af beslutningens virkninger
Justification of the action
Som anført er hovedformålet med beslutningen at sikre de nationale datanets interoperabilitet gennem operationelle aktioner af teknisk karakter. Selv om beslutningen også tjener det indre markeds formål, er disse af sekundær betydning i forhold til hovedformålet, således at artikel 100 A ikke kan være en fyldestgørende hjemmel for beslutningen.
Whilst the establishment and development of trans-European telecommunication networks undeniably necessitate the interconnection and interoperability of the national networks, together with access to those networks, and the establishment of the guidelines provided for in the first indent of Article 129c(l) undeniably covers those objectives, it nevertheless appears from the structure and wording of that paragraph that any Community measure seeking to ensure the interoperability of the national networks does not necessarily have to be preceded by the establishment of guidelines in accordance with the provisions of the first indent of Article 129c(l).
Det fremgår af de oplysninger, Rådet og Kommissionen har givet, at det er nødvendigt, at virkningerne af de beslutninger, Kommissionen allerede har vedtaget på grundlag af den annullerede beslutning, opretholdes for at undgå en afbrydelse i de allerede iværksatte EDICOM-aktioner og af hensyn til retssikkerheden.
Moreover, as the Advocate General observes in point 11 of his Opinion, several Community measures, adopted before the Treaty on European Union entered into force, had already defined the guidelines within which the decision falls.
Endvidere bemærkes, at de transeuropæiske net efter selve ordlyden af artikel 129 B, som artikel 129 C henviser til, bl.a. skal bidrage til virkeliggørelsen af målene i artikel 7 A, dvs. oprettelsen af det indre marked.
Regarding the organization of the Community's powers, the choice of the legal basis for a measure must be based on objective factors which are amenable to judicial review.
Navnlig med hensyn til nettenes interoperabilitet inden for oprettelsen af det indre marked er artikel 129 C, stk. 1, andet led, en mere specifik bestemmelse end artikel 100 A. Selv om bestemmelsen også
Those factors include in particular the aim and content of the measure (see, in particular, Case C-300/89 Commission ν Council [1991] ECR 1-2867, paragraph 10, and Case C-426/93 Germany ν Council [1995] ECR 1-3723, paragraph 29).
Rådets beslutning 94/445/EF af 11. juli 1994 om datanet mellem administrationer til brug i forbindebe med statistikker over udveksling af goder mellem medlemsstater (ED1COM) annulleres.
It follows that the Edicom measures constitute measures covered by the second indent of Article 129c(l) and that the prior establishment of guidelines as referred to in the first indent of that provision is unnecessary in circumstances of the sort obtaining in this case.
Virkningerne af de beslutninger, Kommissionen allerede har vedtaget på grundlag af den annullerede beslutning, opretholdes, indtil en beslutning med den rette hjemmel er trådt i kraft.
As the Advocate General observed in point 7 of his Opinion, in the context of the functioning of the internal market and the management of common policies, numerous Community measures aim at securing a satisfactory level of information on the trading of goods between Member States by means not involving checks at internal frontiers.
Kommissionen bærer sine egne omkostninger.*
Accordingly, the data are collected directly from consignors and consignees.
Generaladvokat A. La Pergola fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 22. november 1995.
As has been mentioned in paragraphs 22 and 23 of this judgment, the decision's main aim is to ensure the interoperability of national networks by means of operational measures of a technical nature.
» - erklære Rådets beslutning 94/445/EF af 11. juli 1994 om datanet mellem administrationer til brug i forbindelse med statistikker over udveksling af goder mellem medlemsstater (EDICOM) ugyldig;
serves objectives of the internal market, those objectives are merely ancillary in relation to the main objective, with the result that Article 100a cannot constitute the proper legal basis for its adoption.
- fastslå, at beslutningens virkninger opretholdes, indtil der er vedtaget en ny beslutning med den rette hjemmel;
In addition, it should be noted that, according to the very wording of Article 129b, to which Article 129c refers, trans-European networks are intended, inter alia, to achieve the objectives referred to in Article 7a, namely the establishment of the internal market As far as the interoperability of networks in relation to the establishment of the internal market in particular is concerned, the second indent of Article 129c(l) constitutes a more specific provision than Article 100a.
- at tilpligte Rådet at betale sagens omkostninger med undtagelse af dem, der er afholdt al' Kommissionen«
Consequently, even though the second indent of Article 129c(l) also covers objectives pursued by Article 100a, the existence of Article 100a cannot be used as an argument for restricting the scope of that provision.
Sag C-191/94 AGF Belgium / Det Europæiske Økonomiske Fællesskab Privilegier og immuniteter
It follows from the foregoing that the decision should have been adopted on the basis of the third paragraph of Article 129d and hence must be annulled.
28.3.1996 privilegier og immuniteter tillægspræmier på
Maintenance of the effects of the decision
Ved dom af 23. juni 1994 har Tribunal de première instance de Bruxelles i medfør af EF-traktatens artikel 177 forelagt tre præjudicielle spørgsmål om fortolkningen af artikel 3 i protokollen vedrørende De Europæiske Fællesskabers privilegier og immuniteter (herefter »protokollen«).
It appears from the information provided by the Council and the Commission that, in order to avert discontinuity in Edicom measures already started and for important reasons of legal certainty, the effects of the Commission decisions already adopted pursuant to the annulled decision should be maintained.
AGF, som måtte udbetale forskud på provenuet af tillægspræmiernc til de støttemodtagende organisationer, anlagde sag ved Tribunal de première instance de Bruxelles med påstand om, at enten EØF eller de pågældende organisationer og den belgiske stat in solidum tilpligtes at tilbagebetale selskabet de omhandlede beløb.
In view of the particular circumstances of the case and for important reasons of legal certainty, comparable to those which arise where certain regulations are annulled, there appears to be justification for the Court's exercising the power expressly conferred upon it by the second paragraph of Article 174 of the EC Treaty where a regulation is annulled and indicating the effects of the annulled decision which must be maintained.
muligt, er i protokollen defineret meget vidt. Således bestemmes det ikke alene i artikel 3, at Fællesskaberne, deres aktiver, indtægter og øvrige ejendom er fritaget for alle direkte skatter.
Annuls Council Decision 94/445/EC of11 July 1994 on interadministration telematic networks for statistics relating to the trading of goods between Member States (Edicom);
Fritagelsen gælder for alle former for skatter, direkte såvel som indirekte, og fritagelsen må derfor antages at omfatte enhver form for bidrag og afgifter, der falder ind under begrebet interne afgifter i fællesskabsretlig forstand.
Maintains the effects of the Commission decisions already adopted pursuant to the annulled decision until such time as a decision adopted on the appropriate legal basis enters into force;
Det andet spørgsmål
Orders the Council to pay the costs;
Tillægspræmierne på motorkøretøjsforsikringer skal imidlertid betales af alle forsikringstagere, uanset om de modtager tjenesteydelser fra de støttemodtagende organisationer, og præmierne giver ikke en særlig ret til at modtage sådanne tjenesteydelser.
'— annul Council Decision 94/445/EC of 11 Jury 1994 on interadministration telematic networks for statistics relating to the trading of goods between Member States (Edicom);
Uanset hvorledes de omtvistede afgifter retligt er kvalificeret i national ret, kan de ikke sidestilles med de bidrag, der skal betales af personer, som er omfattet af en social sikringsordning eller tilsluttet en social organisation.
— declare that the effects of that decision are preserved until such time as a new decision is adopted pursuant to the proper legal basis;
Henset hertil må sådanne afgifter derfor betragtes som obligatoriske bidrag, der tilfalder almennyttige organisationer.
Case C-191/94 AGF Belgium SA ν European Economic Community and Others Privileges and Immunities
Som anført af Kommissionen falder sådanne bidrag ind under de interne afgifter, der omhandles af de fiskale bestemmelser i traktaten.
(Protocol on the Privileges and Immunities of the Communities —Additional motor insurance premiums) (Full Court) the Protocol on the Privileges and Immunities of the European Communities (hereinafter 'the Protocol').
Med det tredje spørgsmål ønsker den forelæggende ret oplyst, om bestemmelsen i protokollens artikel 3, stk. 2, som omhandler eftergivelse eller tilbagebetaling af indirekte skatter og afgifter, der indgår i prisen for fast ejendom eller løsøre, når Fællesskaberne til tjenestebrug forelager større indkøb, omfatter skatter og afgifter, som på samme måde opkræves i forbindelse med levering af tjenesteydelser. ,
By judgment of 23 June 1994, received at the Court on 1 July 1994, the Tribunal de Première Instance (Court of First Instance), Brussels, referred to the Court for a preliminary ruling under Article 177 of the EC Treaty three questions on the interpretation of Article 3 of
Den fritagelse for skatter og afgifter, Fællesskaberne er indrømmet, bl.a. for at sikre, at de er uafhængige i forhold til medlemsstaterne, og at de kan fungere bedst
The questions were raised in proceedings between AGF Belgium SA (hereinafter 'AGF)
køb af goder i snæver forstand, og at transaktioner, der vedrører levering af tjenesteydelser, ikke skulle være omfattet.
That distinction has no relevance, however, in the circumstances described by the national court.
Henset til formålet med den skatte- og afgiftsfritagelse, der indrømmes Fællesskaberne, er der ikke nogen begrundelse for, at eftergivelse eller tilbagebetaling af indirekte skatter og afgifter skulle være begrænset til kun at omfatte
and the European Economic Community, the Institut National d'Assurance Maladie-Invalidité (National Sickness and Invalidity Insurance Institution, hereinafter ΊΝΑΜΓ), the Fonds National de Reclassement Social des Handicapés (National Rehabilitation Fund for the Handicapped, hereinafter 'FNRSH', whose functions, after its liquidation in 1995, were taken over by INAMI), the Croix-Rouge de Belgique (Belgian Red Cross, hereinafter 'CRB') and the Belgian State, in connection with the payment of additional motor insurance premiums.
Artikel 3 i protokollen vedrørende De Europæiske Fællesskabers privilegier og immuniteter skal fortolkes således, at obligatoriske afgifter som f.eks. tillægspræmier på motorkøretøjsforsikringer, der bidrager til at finansiere almennyttige organisationer, er omfattet af bestemmelsens anvendelsesområde.
In the present case the provisions of the Protocol in issue are those which exempt the Communities themselves from all direct taxes and provide, furthermore, for the amount of indirect taxes or sales taxes included in purchases made by them in certain circumstances to be remitted or refunded.
Bestemmelsen i protokollens artikel 3, stk 3, skal fortolkes således, at den ikke finder anvendelse på obligatoriske afgifter som f.eks. tillægspræmier på motorkøretøjsforsikringer, som generelt bidrager til at finansiere almennyttige organisationer, og som ikke udgør modydebefor en bestemt tjenesteydelse.
AGF, which had had to advance the amount represented by the additional premiums to the recipient institutions, instituted proceedings in the Tribunal de Première Instance, Brussels, for an order that either the EEC or the institutions in question and the Belgian State jointly pay it the appropriate sums.
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 15. februar 1996.
In the light of those considerations, charges of that type must be regarded as compulsory contributions for the benefit of public interest institutions.
Han fandt, at spørgsmålene burde besvares således:
As the Commission argues, contributions of that kind constitute internal taxation as referred to in the fiscal provisions of the Treaty.
»1) Anvendelsesområdet for artikel 3, stk. 2, i protokollen vedrørende De Europæiske Fællesskabers privilegier og immuniteter omfatter tillæg til forsikringspræmier opkrævet med hjemmel i lov inden for området for motorkøretøjsforsikring med henblik på at finansiere organer såsom INAMI, FNRSH og CRB, selv om disse præmier efter national ret betragtes som sociale bidrag.
By its first question the national court wishes to ascertain whether the charges in question, which appear to that court to have more in common with social contributions than with tax resources, in so far as they are not paid to the Treasury but to the recipient institutions, must nevertheless be regarded as taxes or dues within the meaning of Article 3 of the Protocol.
2) Disse præmier udgør ikke betaling for almennyttige offentlige ydelser i den i protokollens artikel 3, stk. 3, omhandlede betydning.
It is true that, in interpreting certain provisions of the Protocol, the Court has distinguished between a tax intended to provide for the general expenses of public authorities and a contribution intended to finance a social security scheme, even if such a contribution is levied in a manner resembling the levying of taxes (see Case 23/68
3) Anvendelsesområdet for protokollens artikel 3, stk. 2, omfatter de indirekte gebyrer eller skatter, der opkræves ved levering af tjenesteydelser.«
The fiscal immunity granted to the European Communities in order in particular to ensure their independence with regard to the Member States and their proper functioning, is defined by the Protocol in very broad terms.
Sag C-272/94 Michel Guiot og Climatec SA Fri bevægelighed for personer
general not only to the purchase of material goods but also to the acquisition of rights of different kinds.
Præjudiciel »A rbejdsgiverbidrag tjenesteydeber* (Første Afdeling)
Member States are to remit or refund the amount of indirect taxes or sales taxes included in the price of substantial purchases made by the Communities for their official use.
Ved dom af 1. september 1994 har Tribunal correctionnel d'Arlon forelagt et præjudicielt spørgsmål vedrørende fortolkningen af traktatens artikel 59 og 60.
Subject only to the reservations mentioned in the second and third paragraphs of Article 3 of the Protocol, that immunity covers all types of taxation, whether direct or indirect, and must therefore be regarded as extending to contributions or taxes of that nature which constitute internal taxation under Community law.
Spørgsmålet er blevet rejst under en straffesag, der er rejst mod Michel Guiot som direktør for Climatec SA, Luxembourg, og mod Climatec selv som civilretligt ansvarlig arbejdsgiver, idet de er tiltalt for i perioden fra marts 1992 til marts 1993 at have undladt i henhold til belgisk lovgivning at betale bidrag til »timbres fidélité« (en bonusydelse) og »timbres intempéries« (en ydelse ved ledighed på grund af vejrlig) i forbindelse med, at Climatec har haft fire ansatte beskæftiget på en byggeplads i Arlon (Belgien).
In view of the purpose of the fiscal immunity granted to the Communities, there is no valid reason to limit the remission or refund of indirect taxes or sales taxes to purchases of goods stricto sensu and to exclude remission for transactions relating to the provision of services.
Hertil fastslog Domstolen, at fællesskabsretten ikke er til hinder for, at medlemsstaterne lader deres lovgivning eller de kollektive overenskomster vedrørende mindsteløn, der er indgået mellem parterne på arbejdsmarkedet, gælde for alle, som udøver en lønnet beskæftigelse, herunder af midlertidig karakter, på deres områder, uanset i hvilken medlemsstat arbejdsgiveren er etableret, og at fællesskabsretten heller ikke opstiller noget forbud mod, at medlemsstaterne træffer passende foranstaltninger til al sikre en overholdelse af sådanne regler.
If those transactions are necessary to accomplish the task of the Communities and their amount allows them to be described as substantial in relation to the values fixed by the legislation in question, they should all be capable of giving rise to remission or refund of taxes included in their price.
I henhold til den belgiske kollektive overenskomst af 28. april 1988 var disse fire arbejdstagere, der var beskæftiget i Belgien, omfattet af ordningen med »timbres-fidélité« og »timbres-intempéries«.
By its second question the national court seeks to ascertain whether the charges in question may be regarded as taxes or dues which merely constitute remuneration for public utility services within the meaning of the third paragraph of Article 3 of the Protocol, for which no exemption is granted.
I Storhertugdømmet Luxembourg skal Climatec endvidere betale to typer bidrag til social sikring i denne stat for alle arbejdstagere, som er ansat hos virksomheden, herunder for arbejdstagere, der midlertidigt udfører arbejde i en anden medlemsstat.
On that point it should be noted that the very concept of consideration for a specific service presupposes that that service is provided, or at least may be provided, to those paying the charge.
Det skal herefter undersøges, om kravene i den belgiske lovgivning virker som en hindring for den frie udveksling af tjenesteydelser, og — i givet fald — om der inden for den pågældende type virksomhed er tvingende almene hensyn, der begrunder en sådan hindring for den frie udveksling af tjenesteydelser.
The additional motor insurance premiums must be paid by all those who take out insurance whether or not they will benefit from the services provided by the recipient institutions, and give no entitlement to specific provision of such services.
I bekræftende fald skal det endvidere undersøges, om disse hensyn ikke allerede er tilgodeset ved reglerne i den stat, hvor tjenesteyderen er etableret, og om det samme resultat ikke kan opnås ved mindre indgribende regler.
In that connection it should be emphasized, as the Commission does, that neither the Communities nor their servants under the Staff Regulations are affiliated to the Belgian social security scheme and that they receive no benefits from it
Med dette spørgsmål ønsker den nationale ret i det væsentlige oplyst, om traktatens artikel 59 og 60 er til hinder for, al en medlemsstat pålægger en virksomhed, der er etableret i en anden medlemsstat, og som midlertidigt udfører arbejdsopgaver i den første stat, en forpligtelse lil at betale arbejdsgiverbidrag til »timbres de
By its third question the national court asks whether the second paragraph of Article 3 of the Protocol, which refers to the remission or refund of indirect taxes or sales taxes included in the price of movable or immovable property, where the Communities make substantial purchases for their official use applies to taxes and dues levied on services provided in the same circumstances.