natgillin/translations-raw huggingface dataset:
Med det andet og tredje spørgsmål ønsker den nationale ret nærmere bestemt at få oplyst, om traktatens artikel 48 og 51, er til hinder for, at arbejdstagere i en situation som den, der foreligger i hovedsagen, mister sociale rettigheder som følge af, at en bilateral overenskomst om social sikring ikke finder anvendelse på grund af forordningens ikrafttræden.
Where entitlement to benefits which arose in the State of residence is lost because an age-limit has been reached, the competent institution of another Member State is not required to grant benefits to the persons concerned, unless they have acquired their entitlement there solely on the basis of the periods of insurance completed in that State.
Det må endvidere fastslås, at den omstændighed alene, at den ydelse, som er omhandlet i artikel 78, stk. 2, litra b), nr. i), bortfalder i bopælsstaten, fordi den pågældende når en bestemt alder - hvilket generelt har til følge, at retten til ydelsen ophører ikke uden videre medfører, at bestemmelserne i artikel 78, stk. 2, litra b), nr. ii), kommer til anvendelse.
If it were otherwise, every migrant worker in the same position as the appellants could at any time ask for either the arrangements under the Regulation or those under the convention to be applied, depending on the most advantageous outcome for him at the time.
I Rönfeldt-dommen af 7. februar 1991 kendte Domstolen for ret, at traktatens artikel 48, stk. 2, og artikel 51 skal fortolkes således, at arbejdstagere ikke må miste sociale rettigheder som følge af, at overenskomster mellem to eller flere medlemsstater, der er inkorporeret i
By its second and third questions, the national court essentially asks whether, in circumstances such as those in this case, Articles 48 and 51 of the Treaty preclude the loss of social security
Forordningens artikel 78, stk. 2, har nemlig til formål at bestemme, hvilken medlemsstat der er
Such a comparison of the advantages, made on a regular basis whenever there is a change in the personal circumstances of the persons concerned, throughout the period during which the benefits
national lovgivning, ikke finder anvendelse efter forordningens ikrafttrædelse.
are granted, would cause considerable administrative difficulties for the competent authorities of the Member States despite there being no basis for the comparison in the Regulation.
I Thévenon-dommen af 9. november 1995 præciserede Domstolen, at der forelå særlige omstændigheder i Rönfeldt-sagen, som ikke forelå i Thévenon-sagen, hvor den forsikrede først havde udøvet sin ret til fri bevægelighed efter forordningens ikrafttrædelse, dvs. på et tidspunkt, hvor den bilaterale overenskomst allerede var blevet afløst af forordningen.
'J. On a proper construction of Article 78(2)(b) of Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as amended and updated by Council Regulation (EEC) No 2001/83 of 2 June 1983, Article 78(2)(b)(ii) does not become applicable in circumstances where a right to orphans'pension, which initially arose under Article 78(2)(b)(i) in the Member Stale in which the recipient resides, has been lost by reason of the attainment of an agelimit, while in another Member State, whose legislation was also applicable to the insured person, a right to orphans'pension would run beyond that date on application of the rule on aggregation laid down in Article 79 of the regulation.
Del må fastslås, at faderen til sagsøgerne i hovedsagen tilbagelagde sine forsikringsperioder i Spanien og Tyskland, før Kongeriget Spanien tiltrådte De Europæiske Fællesskaber, hvorfor den regel, som er opstillet i Rönfeldt-dommen og præciseret i Thévenon-dommen, principielt må finde anvendelse.
However, that principle cannot apply in so far as, when the benefits are set under the regulation for the first time, a comparison has already been made of the advantages resulting from the regulation and the convention, respectively, whose outcome was that it was more advantageous to apply the regulation titan the convention.'
Følgelig må personer som sagsøgerne i hovedsagen ikke miste sociale rettigheder, som de var sikret i kraft af den omhandlede bilaterale overenskomst.
Advocate General G. Cosmas delivered his Opinion at the sitting of the Fifth Chamber on 25 September 1997.
Generaladvokat G. Cosmas fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 25. september 1997.
Preliminary ruling (Sixth VAT Directive Car-leasing services — Fixed establishment — Rules governing reimbursement of VAT to taxable persons not established in the territory of the State — Principle of non-discrimination) (Fifth Chamber)
Han foreslog at svare således:
Maintenance, insurance, repairs and taxes are all paid for by the clients established in Belgium.
• 1) Artikel 78, stk. 2, litra b), i), i forordning (EØF) nr. 1408A71 betyder, at såfremt efterladte børn ikke længere har ret til en ydelse til efterladte børn i den medlemsstat, på hvis område de er bosat, fordi de har nået myndighedsalderen, er det kompetente organ i en anden medlemsstat, hvis lovgivning bestemmer, at en sådan ydelse fortsat skal udbetales, såfremt den pågældende studerer, ikke forpligtet til at udbetale ydelsen, hvis det efterladtes barns ret ikke er erhvervet alene på grundlag af forsikringsperioder tilbagelagt i den sidstnævnte stat.
Lease Plan applied for a refund of the VAT paid on the purchase in Belgium of the cars leased to clients established in Belgium and on the maintenance and repair by Belgian garage operators of the cars leased to companies established in Luxembourg.
Traktatens artikel 48, stk. 2, og 51 betyder, at de ikke tillader tab af sociale sikringsfordele, som gør det umuligt for de pågældende arbejdstagere og deres efterladte børn, efter at forordningen (EØF) nr. 1408/71 er trådt i kraft, at anvende de overenskomster, som gjaldt mellem to eller flere medlemsstater og var blevet inkorporeret i deres nationale lovgivninger, i et tilfælde hvor der før forordningens ikrafttræden allerede var erhvervet ret til en ydelse i henhold til den pågældende overenskomsts bestemmelser.
Those questions were raised in the context of proceedings brought by Lease Plan Luxembourg SA ('Lease Plan'), established in Luxembourg, and the Belgian State concerning reimbursement of the value added tax ('VAT') paid by Lease Plan on the purchase of cars in Belgium and on car maintenance and repairs carried out in Belgium.
Præjudiciel •Sjette momsdirektiv leasing af biler - fast forretningssted regler for tilbagebetaling af moms til afgiftspligtige, der ikke er etableret i den pågældende medlemsstat — princippet om forbud mod forskelsbehandling* (Femte Afdeling)
Following the Belgian tax authorities' decision, Lease Plan brought proceedings against the Belgian State before the Rechtbank van Eerste Aanleg, seeking repayment of the sum of BFR 7 669 095, together with interest thereon at the statutory rate.
Spørgsmålene er blevet rejst under en sag mellem Lease Plan Luxembourg SA (herefter »Lease Plan«), der er etableret i Luxembourg, og den belgiske stat vedrørende tilbagebetaling af den merværdiafgift (herefter »moms«), selskabet har betalt i forbindelse med køb af biler i Belgien samt vedligeholdelse og reparation af biler i samme stat.
Most of Lease Plan's contracts are with companies established in Luxembourg. The cars leased to them have been bought in Luxembourg, are insured with insurance companies in Luxembourg and are covered by comprehensive contracts under which the client companies pay an inclusive fee to cover financing, insurance, maintenance and repairs.
Ved afgørelse af 26. november 1996 har Rechtbank van eerste aanleg, Bruxelles, forelagt tre præjudicielle spørgsmål vedrørende fortolkningen af Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag (herefter »sjette direktiv«) og fortolkningen af EF-traktatens artikel 6 og 59.
Lease Plan has also leased out some 10 cars, out of its fleet of nearly 1 000, to clients established in Belgium. Those cars were bought by Lease Plan in Belgium and, unlike those leased to the companies established in Luxembourg, are not covered by comprehensive contracts.
Lease Plan er et leasingselskab, hovedvirksomhed består i udlejning personbiler i henhold til leasingkontrakter.
Lease Plan claimed that it was entitled to the payment of interest at the statutory rate in the same way as a taxable person established in Belgium, in the event of a delay in refunding VAT.
1992, der trådte i kraft den 1. januar 1993 (herefter »momsloven«).
vehicles (approximately 10 cars out of a fleet of almost 1 000 vehicles) are purchased in Belgium and maintained or repaired within Belgium?
De fleste af Lease Plan's kontrakter er indgået med selskaber i Luxembourg.
(3) within three months from the request.
De luxembourgske selskaber stiller bilerne til rådighed for deres medarbejdere, og nogle af disse bor i grænseområdet eller andre steder i Belgien. De værksteder i Belgien, som medarbejderne benytter, fremsender deres fakturaer til Lease Plan, som betaler moms heraf.
If the VAT is not refunded within the threemonth period provided for in Article 76(1), the taxable person established in Belgium receives interest under Article 91(3) of the Code at the rate of 0.8% per month as from the expiry of the threemonth period.
En halv snes biler, ud af en samlet bilpark på næsten et tusinde biler, er leaset til kunder i Belgien. Disse biler er indkøbt af Lease Plan i Belgien, og der er for disse biler i modsætning til dem, der er leaset til selskaber i Luxembourg ikke indgået totalaftaler.
Where the application for a refund is made by a taxable person not established in Belgium, however, Article 91(4) of the Code specifies that interest on arrears 'is payable at the rate fixed for civil matters and according to the rules governing such matters'.
Vedligeholdelse, forsikring, reparationer samt afgifter af disse biler betales af de i Belgien hjemmehørende leasingtagere.
It appears from the observations submitted to the Court that until 31 August 1996 the annual rate of interest applicable to such requests was 8% and that it was not due until formal notice to pay had been served on the Belgian State after the expiry of the six-month period laid down in Article 7(4) of the Eighth Directive.
Lease Plan ansøgte om tilbagebetaling af den moms, der var betalt ved indkøbene i Belgien af de biler, der var leaset til kunder i Belgien, og af den moms, der var betalt af vedligeholdelse og reparationer, udført på belgiske værksteder, af biler, der var leaset til selskaber i Luxembourg.
In view of the uncertainty as to whether a pool of cars belonging to Lease Plan and driven in Belgium may be regarded as a fixed establishment within the meaning of the Sixth Directive and of the disagreement concerning the rate of interest applicable to the amount of VAT whose refund is sought, the Rechtbank decided to stay proceedings and seek a preliminary ruling by the Court on the following questions:
For tilfælde, hvor tilbagebetalingsansøgningen indgives af en afgiftspligtig, der ikke er etableret i Belgien, bestemmes det derimod i momslovens artikel 91, stk. 4, at morarenter kun »svares efter rentesatsen i civile sager og efter de herfor gældende regler«.
It must be noted that, following the judgment of 17 July 1997 in ARO Lease ν Inspecteur der Belastingdienst Grote Ondernemingen, Amsterdam, the parties to the main proceedings accepted at the hearing that Lease Plan did not, during the period to which the refund of VAT sought relates, have any fixed establishment in Belgium from which it supplied services.
På baggrund af usikkerheden om, hvorvidt et antal biler, der ejes af Lease Plan og kører i Belgien, kan antages at udgøre et fast forretningssted i sjette direktivs forstand, og under hensyn til parternes anbringender vedrørende renteberegningen af det momsbeløb, tilbagebetalingsansøgningen angår, besluttede Rechtbank at udsætte sagen og at forelægge Domstolen følgende præjudicielle spørgsmål:
'(1) Must the term "fixed establishment" in Article 9(1) of the Sixth VAT Directive be interpreted as meaning that an undertaking from one Member State which hires or leases out a number of cars to customers established in another Member State has ipso facto, by virtue of that hiring, a fixed establishment in that other Member State?
Skal begrebet 'fast forretningssted' i sjette momsdirektivs artikel 9, stk. 1, fortolkes således, at en virksomhed, som er etableret i en medlemsstat, og som udlejer eller leaser et antal biler til
At paragraph 19 of the same judgment, the Court concluded that when a leasing company does not possess in a Member State either its own staff or a structure which has a sufficient degree of permanence to provide a framework in which agreements may be drawn up or management decisions taken and thus to enable the services in question to be supplied on an independent basis, it cannot be regarded as having a fixed establishment in that State.
De belgiske afgiftsmyndigheder afslog Lease Plan's tilbagebetalingsansøgning med den begrundelse, at Lease Plan udførte transaktioner i Belgien, for hvilke selskabet var momspligtigt.
That is also the situation in the main proceedings in the present case, as Lease Plan does not possess in Belgium either its own staff or a structure which has a sufficient degree of permanence.
Dette er også tilfældet i sagen for den nationale ret, idet Lease Plan i Belgien hverken har sit eget personale eller en struktur, der har en tilstrækkelig permanent karakter.
The comparison must rather be drawn, as regards the rate of interest given and the date from which that interest is calculated, with the situation of a taxable person established in the territory of the Member State concerned who, like Lease Plan, pursues a regular economic activity subject to VAT and seeks in the context of that activity a refund of excess VAT paid.
Såfremt spørgsmål 1 besvares bekræftende, ønskes det oplyst, om sjette momsdirektivs artikel 9, stk. 1, skal fortolkes således, at tjenesteydelser, der består i leasing af køretøjer, kan anses for udført fra et fast forretningssted i Belgien, når tjenesteyderen har hjemsted i Luxembourg, og når næsten alle aftaler forhandles og indgås fra hjemstedet i Luxembourg med luxembourgske kunder, og kun et begrænset antal køretøjer (en halv snes biler ud af en flåde på næsten et tusinde køretøjer) købes i Belgien og vedligeholdes og repareres på belgisk område?
Moreover, as the Court stated at paragraph 20 of the ARO Lease judgment, it is clear from both the wording and the aim of Article 9(1) and 9(2)(e) of the Sixth Directive, as amended, and from the judgment in Hamann, cited above, that neither the physical placing of vehicles at customers' disposal under leasing agreements nor the place at which they are used can be regarded as a clear, simple and practical criterion, in accordance with the spirit of the Sixth Directive, on which to base the existence of a fixed establishment.
Det andet spørgsmål
In view of the answer to the first question, it is unnecessary to answer the second question.
Under hensyn til besvarelsen af det første spørgsmål er det ikke nødvendigt at besvare det andet spørgsmål.
In the event of a delay in repayment, such a taxable person who regularly submits returns to the tax authorities would be entitled, unlike a taxable person not established in the Member State concerned, to interest payable automatically at a higher rate.
Skal EØF-traktatens artikel 6 og 59 fortolkes således, at bestemmelserne er til hinder for, at der til udenlandske afgiftspligtige, som i Belgien modtager goder eller tjenesteydelser, og som ansøger om tilbagebetaling af momsen herfor i overensstemmelse med ottende momsdirektiv, svares en lavere rente ved for sen tilbagebetaling, og at der endvidere først påløber rente fra det tidspunkt, hvor den udenlandske afgiftspligtige fremsætter påkrav over for den belgiske stat, mens der ved for sen tilbagebetaling til belgiske afgiftspligtige svares en højere rente, som påløber uden videre og uden påkrav fra udløbet af den lovbestemte tilbagebetalingsfrist?«
As no other ground has been put forward to justify such discrimination, it must be concluded that rules such as those in issue in the main proceedings are contrary to Article 59 of the Treaty, inasmuch as they give taxable persons not established in the territory of the Member State concerned interest only as from service of notice to pay on that State and at a rate lower than that applicable to the interest received automatically by taxable persons established in the territory of that State on the expiry of the statutory timelimit for reimbursement.
Med det tredje spørgsmål ønsker den forelæggende ret oplyst, om traktatens artikel 6 og 59 er til hinder for nationale bestemmelser, hvorefter der til afgiftspligtige, som ikke er etableret i en medlemsstat, og som i henhold til ottende direktiv ansøger om tilbagebetaling af moms, kun svares rente efter fremsættelse af påkrav over for medlemsstaten og efter en lavere rentesats end den, der gælder for den forrentning, som uden videre opnås af afgiftspligtige, der er etableret i medlemsstaten, efter udløbet af den lovbestemte frist for tilbagebetalingen.
By its third question, the national court wishes to know whether it is contrary to Articles 6 and 59 of the Treaty for national rules to provide that taxable persons not established in a Member State, who apply for a refund of VAT in accordance with the Eighth Directive, are entitled to interest only from such time as notice to pay was served on that Member State and at a lower rate than that applied to the interest paid to taxable persons established in the territory of that State automatically on the expiry of the statutory timelimit for reimbursement.
Det bemærkes, at hovedsagens parter - efter afsigelsen af dommen af 17. juli 1997 i ARO Lease-sagen - i retsmødet har anerkendt, at Lease Plan i det tidsrum, ansøgningen om tilbagebetaling af momsen vedrørte, ikke havde et fast forretningssted i Belgien, hvorfra selskabet udførte tjenesteydelser.
Since rules of the kind in issue in the main proceedings are caught by Article 59 of the Treaty, it is unnecessary to consider whether they are compatible with Article 6 of the Treaty.
Sådanne bestemmelser, hvorefter de afgiftspligtige behandles forskelligt, alt efter om de er etableret i den pågældende medlemsstat eller ej, vil kunne udgøre en forskelsbehandling, der rammes af forbuddet i traktatens artikel 59.
Such rules, which treat taxable persons differently depending on whether they are established in the territory of the Member State concerned or not, are such as to constitute discrimination prohibited by Article 59 of the Treaty.
Efter fast retspraksis kan en forskelsbehandling dog kun bestå i, at der på sammenlignelige
However, it is settled law that discrimination can arise only through the application of different rules to comparable situations or the application of the same rule to different situations.
I samme doms præmis 19 fastslog Domstolen, at et leasingselskab ikke kan antages at råde over et fast forretningssted i en medlemsstat, når selskabet i denne stat hverken har sit eget personale eller en struktur, der har en tilstrækkelig permanent karakter, og inden for
However, the situation of a taxable person who is established in one Member State, who pursues a regular economic activity subject to VAT in that State and who seeks in the context of that activity a refund of the VAT paid on a transaction effected in a second Member State cannot be compared with that of a taxpayer established in the second Member State and who either pursues a taxable economic activity on an irregular basis there or seeks a refund of the
Da der ikke er fremført andre grunde, som kan gøre en sådan forskelsbehandling berettiget, må det fastslås, at bestemmelser som dem, hovedsagen angår, er i strid med traktatens artikel 59, for så vidt som de går ud på, at der til afgiftspligtige, der ikke er etableret i den pågældende medlemsstat, kun svares rente efter fremsættelse af påkrav over for staten og efter en lavere rentesats end den, der gælder for den forrentning, som uden videre opnås af afgiftspligtige, der er etableret i medlemsstaten, efter udløbet af den lovbestemte frist for tilbagebetalingen.
It is contrary to Article 59 of the EC Treaty for national rules to provide that taxable persons not established in a Member State, who apply for a refund of VAT in accordance with the Eighth Council Directive 79/1072/EEC of 6 December 1979 on the harmonisation of the laws of the Member States relating to turnover taxes — Arrangements f or the refund of value added tax to taxable persons not established in the territory of the country, are entitled to interest only from such time as notice to pay was served on that Member State and at a lower rate than that applied to the interest paid to taxable persons established in the territory of that State automatically on the expiry of the statutory timelimit for reimbursement. '
Da bestemmelser af den art, hovedsagen angår, henhører under traktatens artikel 59, er der ikke anledning til at tage stilling til, om de er forenelige med traktatens artikel 6.
Advocate General N. Fennellv delivered his Opinion at the sitting of the Fifth Chamber on 18 December 1997.
Det hedder i domskonklusionen:
He proposed that the Court answer as follows:
•1) Begrebet 'fast forretningssted' i artikel 9, stk 1, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag, skal fortolkes således, at en virksomhed, som er etableret i en medlemsstat, og som udlejer eller leaser et antal biler til kunder, der er hjemmehørende i en anden medlemsstat, ikke alene i kraft af denne udlejning har et fast forretningssted i den anden medlemsstat.
( 1 ) The first two questions referred should, in accordance with the reasoning underlying the ruling of the Court of 17 July 1997 in Case C-190/95 ARO Lease ν Inspecteur der Belastingdienst Grote Ondernemingen, Amsterdam, be answered to the effect that a leasing company established in Member State A does not supply services from a fixed establishment in Member State B, if, in the absence of an office or other physical or human resources in Member State B, the company merely leases a number of vehicles purchased in Member State Β to clients established in that State and discharges maintenance bills incurred by other clients resident in Member State A on foot of the use of leased cars in Member State B;