natgillin/translations-raw huggingface dataset:
•Afslutning af regnskaber — EUGFL — afslag på anerkendelse af udgifter — regnskabsåret 1992-1993« ' (Sjette Afdeling) regnskabsåret 1992, der finansieres af Den Europæiske Udviklings- og Garantifond for Landbruget (EUGFL), Garantisektionen, samt visse udgifter for regnskabsåret 1993 i det omfang, beslutningen indeholder et afslag på at lade EUGFL finansiere 19 591 000 DEM.
'(1) The first subparagraph of Article 36(3) of Council Regulation (EEC) No 222/77 of 13 December 1976 on Community transit, as amended by Council Regulation (EEC) No 474/90 of 22 February 1990, in conjunction with Article lla(2) of Commission Regulation (EEC) No 1062/87 of 27 March 1987 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure, as amended by Commission Regulation (EEC) No 1429/90 of 29 May 1990, is to be interpreted as meaning that, in the event of a failure to produce a consignment at the office of destination, the Member State of departure has jurisdiction to levy import taxes only where the period of three months laid down in the second subparagraph of Article 1 la(2) of Regulation (EEC) No 1062/87, as amended by Regulation No 1429/90, has previously been set for the principal and he has not furnished the proof required by that provision.
Ved stævning indleveret til Domstolens justitskontor den 4. februar 1997 har Forbundsrepublikken Tyskland nedlagt påstand om delvis annullation af Kommissionens beslutning 96/701/EF af 20. november 1996 om ændring af beslutning 96/311/EF om afslutning af medlemsstaternes regnskaber over de udgifter for
(2) The third subparagraph of Article 36(3) of Regulation No 222/77, as amended by Regulation No 474/90, is to be interpreted as meaning that it is not to be applied in a case in which a customs office of the Member State of departure has levied taxes due in respect of goods cleared for the transit procedure but has not set a timelimit for the principal to furnish proof of the place where the offence or irregularity was committed in accordance with the second subparagraph of Article 1 la(2) of Regulation (EEC) No 162/87, as amended by Regulation No 1429/90.'
Der kan desuden også ved fastsættelsen af den faste berigtigelse tages hensyn til de nyligere konstaterede mangler.
Case C-44/97 Federal Republic of Germany ν Commission of the European Communities Agriculture
I sin sammenfattende rapport om resultaterne af kontrollen i forbindelse med regnskabsafslutningen for EUGFL, Garantisektionen, for regnskabsåret 1992 og for visse udgifter i regnskabsåret 1993 og tillægget til den sammenfattende rapport bemærkede Kommissionen, at den havde konstateret mangler på alle stadier af kontrollen, dvs. i forbindelse med ind-, op- og udlagring af oksekød godkendt til intervention.
According to the Commission, those deficiencies in the control system constitute infringements of Article 8(1) of Council Regulation (EEC) No 729/90 of 21 April 1970 on the financing of the common agricultural policy as well as Articles 3 and 4 of Commission Regulation (EEC) No 618/90 of 14 March 1990 laying down rules for drawing up the annual inventory of agricultural products in public storage.
Disse mangler ved kontrollen er efter Kommissionens opfattelse i strid med artikel 8, stk. 1, i Rådets forordning (EØF) nr. 729/70 af 21. april 1970 om finansiering af den fælles landbrugspolitik samt med artikel 3 og 4 i Kommissionens forordning (EØF) nr. 618/90 af 14. marts 1990 om fastsættelse af reglerne for udfærdigelse af den årlige beholdningsopgørelse for landbrugsprodukter på offentlige interventionslagre.
By application lodged at the Court Registry on 4 February 1997, the Federal Republic of Germany brought an action for the partial annulment of Commission Decision 96/701/EC of 20 November 1996 amending Commission Decision 96/311/EC on the clearance of the accounts presented by the Member States in respect of the expenditure for 1992 of the European Agricultural Guidance and Guarantee Fund (EAGGF) Guarantee Section and in respect of certain expenditure for 1993 in so far as it refused to charge to the EAGGF the sum of DM 19 591 000.
I den særlige sammenhæng, hvori beslutninger om regnskabsafslutning udfærdiges, må der antages at være givet en tilstrækkelig begrundelse for beslutningen, når den medlemsstat, den er rettet til, har været snævert inddraget i beslutningens tilblivelse, og når den kendte grundene til, at Kommissionen ikke fandt, at beløbet skulle afholdes af EUGFL.
The German Government puts forward four pleas in law challenging the validity of the 2% flat-rate correction applied by the Commission.
Til støtte for at anfægte den faste berigtigelse på 2%, som Kommissionen foretog, har den tyske regering fremført fire anbringender.
This sum represents a flat-rate correction of 2% of the total declared expenditure for the delivery of beef and veal into intervention during the 1992 financial year, applied by the Commission in accordance with its 'Guidelines' contained in its Decision of 31 July 1992.
Den tyske regering var inddraget i den anfægtede beslutnings tilblivelse, og Kommissionen angav i den sammenfattende rapport sine grunde til at afslå at afholde de omtvistede udgifter..
First, it claims that, during previous financial years, the German controls were carried out using the same system, but the Commission did not charge the expenditure incurred to the German Government.
For det første gør den gældende, at den tyske kontrol i de foregående regnskabsår var baseret på samme ordning, uden at Kommissionen pålagde regeringen selv at betale de afholdte udgifter.
The fact that the Commission did not take the appropriate action, on the financial level, on a finding of deficiencies pertaining to one financial year cannot deprive it of the right to do so in relation to subsequent financial years, particularly where those deficiencies have persisted.
Herom bemærkes at den omstændighed, at Kommissionen ikke har draget de finansielle
Moreover, deficiencies ascertained subsequently may also be taken into account in determining the level of the flat-rate correction.
For det fjerde har den tyske regering gjort gældende, at Kommissionen ikke tog hensyn til
Secondly, the German Government cites the provisional conclusions of the Conciliation Body
de beviser, som den fremlagde i perioden forud for det i sagen omhandlede regnskabsår.
(set up under Commission Decision 94/442/EC), annexed to its final report.
inspektører, kan i hvert fald ikke, selv om den har en vis nytte, afhjælpe eventuelle mangler i den kontrol, der blev udført på tidspunktet for overtagelsen.
The Conciliation Body did not reach any final conclusions but, taking the view that it could not, with any degree of certainty, be established, on the basis of the measures adopted by Germany, whether or not the German control system was sufficiently effective to avoid risks for the EAGGF, the Conciliation Body itself recommended a detailed analysis of the actual functioning of that system.
BALM har i kraft af de anvendte mundtlige instruktioner erkendt betydningen af dette krav uden dog at tillægge dem den vægt, som skriftuge instruktioner ville have haft.
The Commission is not bound by the conclusions of the Conciliation Body when adopting its decision and the considerations set out by the Conciliation Body cannot be regarded as conclusive in this case for the purposes of assessing the German control system.
Det må derfor antages, at den omstændighed, at BALM's instruktioner var mundtlige, ikke var tilstrækkelige til at sikre dem fuld effektivitet, hvorfor denne omstændighed må betragtes som en mangel ved den tyske kontrolordning.
Thirdly, the German Government charges the Commission with having failed to provide an adequate statement of the reasons for the contested decision.
Hvad angår bevisbyrdefordelingen i de annullationssøgsmål, som en medlemsstat har rejst vedrørende en beslutning fra Kommissionen om afslutning af EUGFL-regnskaber, når Kommissionen afslår at lade EUGFL afholde en række udgifter, må den pågældende medlemsstat selv godtgøre, at de nødvendige betingelser er opfyldt for den finansiering, som Kommissionen har afslået.
Pursuant to Article 14 of Commission Regulation (EEC) No 859/89 of 29 March 1989 laying down detailed rules for the application of intervention measures in the beef and veal sector, which was applicable at the material time, 'the products shall be taken over by the intervention agency on the date of entry into the intervention centre.'
Det påhviler nemlig ikke Kommissionen udtømmende at godtgøre, at oplysningerne fra medlemsstaterne er urigtige, men den skal fremlægge bevis for, at den har en begrundet og rimelig tvivl med hensyn til de tal, der er meddelt af de nationale myndigheder.
It is therefore that day, and more specifically the point at which the meat is delivered to the coldstore, that is decisive for the purpose of determining whether the controls applicable at the time of takeover are correct.
Såfremt der gøres indsigelse, påhviler det Kommissionen at godtgøre, at der foreligger en tilsidesættelse af bestemmelserne vedrørende de fælles markedsordninger for landbruget, og såfremt den har påvist en sådan tilsidesættelse, påhviler det medlemsstaten at godtgøre, at Kommissionen har begået en fejl ved beregningen af den økonomiske virkning af tilsidesættelsen.
In the specific context of the preparation of decisions on the clearance of accounts, the reasons for a decision must be considered to be adequate if the Member State to which the decision is addressed was closely involved in the process by which the decision came about and is therefore aware of the reasons for which the Commission considered that it was not required to charge the sums in dispute to the EAGGF.
Hvad angår risikoen for anvendelse af forfalskede overtagelsesdokumenter ved forbundne virksomheder må det konstateres, at denne risiko ikke er udelukket.
The German Government was involved in the process by which the contested decision came about and the Commission set out in its summary report the reasons which led it to refuse to clear the sum in dispute.
Det bestrides ikke, at de kontrolforanstaltninger, som blev udført af dennes repræsentanter i forbindelse med overtagelsen, indeholdt mangler.
In those circumstances, the grounds for the contested decision must be held to be adequate.
Det er altså denne dato, nærmere betegnet tidspunktet for kødets levering til køledepotet, som er afgørende for vurderingen af lovligheden af den ved overtagelsen foretagne kontrol.
Even if the subsequent documentary and physical checks made by officers of BALM are of a certain value, they could not in any event rectify deficiencies in the checks made at the time of takeover.
En eventuel undladelse af at udføre kontrol eller en uregelmæssighed i forbindelse med dennes gennemførelse kan ved overtagelsen følgelig ikke afhjælpes efterfølgende ved en efterprøvning på grundlag af dokumenter eller fysiske inspektioner, selv om efterprøvningen foretages af Bundesanstalt für landwirtschaftliche Marktordnung's inspektører (den tyske myndighed for de fælles markedsordninger).
As regards the sharing of the burden of proof on the clearance of EAGGF accounts, when the Commission refuses to charge certain expenditure to the EAGGF, it is for the State in question to demonstrate that the conditions for obtaining the
Herom bemærkes, at selv om artikel 8, stk. 1, i forordning nr. 729/70 ikke indeholdt lige så præcise bestemmelser som artikel 17, stk. 4, i forordning nr. 2456/93, fastlægger denne bestemmelse — som på landbrugsområdet er udtryk for medlemsstaternes forpligtelser i henhold til EF-traktatens artikel 5 (nu artikel 10 EF) - de principper, hvorefter Fællesskabet og medlemsstaterne skal gennemføre
As regards the measures designed to avert, at that stage, the risk of a conflict of interests arising as a result of action by authorised representatives of BALM, it should be noted that the correctness of the controls at the time of takeover is all the more important in those cases where the coldstore is linked to the slaughterhouse, and special measures are needed
Det må derfor fastslås, at hvis der ikke findes sådanne dokumenter eller angivelser indbygget i kontrolordningen, må dette anses for en mangel ved ordningen.
to ensure that the controls are actually carried out and are executed effectively.
Den tyske regering har erkendt denne mangel.
The German Government challenges the accuracy of the Commission's findings in relation to entry in the inventory report, verification of the inventory report and the absence of explicit national instructions on implementing these controls.
fællesskabsretlige afgørelser om foranstaltninger på landbrugsområdet, der finansieres af EUGFL, og bekæmpelse af misbrug og uregelmæssigheder i forbindelse med disse foranstaltninger.
BALM recognised the importance of this, but failed to give them the force that written instructions would have had.
Den pålægger medlemsstaterne en generel forpligtelse til at træffe de nødvendige foranstaltninger for at sikre, at de af EUGFL finansierede foranstaltninger virkelig er blevet behørigt gennemført, selv om den konkrete fællesskabsretsakt ikke udtrykkeligt foreskriver vedtagelse af denne eller hin kontrolforanstaltning.
It must therefore be held that the oral nature of BALM's instructions means that those instructions cannot be completely effective and thus constitutes a deficiency in the German control system.
For det tredje har Kommissionen kritiseret den tyske regering for, at den ikke har fastsat udtrykkelige nationale instrukser for inspektørerne hvad angår den fysiske inspektion med 5% af det oplagrede oksekød.
As to the risk of false reports being introduced where there are linked undertakings, it must be observed that such a risk cannot be excluded.
Den tyske regering bestrider rigtigheden af de konstateringer, som Kommissionen har foretaget vedrørende indførelsen i beholdningsopgørelsen, kontrollen med beholdningsopgørelserne og den omstændighed, at der ikke fandtes udtrykkelige nationale instrukser for udførelsen af disse kontroller.
It is not in dispute that there were deficiencies in the controls carried out by BALM's authorised representatives at the time of takeover.
Hvis artikel 3 i forordning nr. 618/90 ganske vist ikke kræver, at kødet vejes, men dog, at der foretages en faktisk konstatering af varens fysiske tilstedeværelse.
It should be added that those findings are confirmed by the statement contained in the letter of 6 July 1994 in which, aware that irregularities existed, the German Government undertook to monitor the drawing up of the inventories more closely in the future in order to secure compliance with Regulation (EEC) No 618/90.
Herom skal fremhæves, at den fremgangsmåde, som er foreskrevet på dette område, ganske vist fremgår klart af bilag III i forordning nr. 618/90, som var vedføjet tjenesteinstruksen, og som var forståelige for inspektørerne, men at de tyske myndigheder ikke har kunnet godtgøre, at den inspektion, som er foreskrevet i nævnte bilag, er blevet korrekt udført, da den burde have været forbundet med en i tjenesteinstruksen fastsat forpligtelse for inspektørerne til at udfærdige detaljerede rapporter, som gjorde det muligt at efterprøve, om den fysiske kontrol af 5% af det oplagrede oksekød var blevet korrekt udført.
It should be noted that while three cases of irregularities resulting from fraud that were recorded do not of themselves justify calling into question the security and correctness of the German control system taken as a whole, as the German Government rightly maintains, they do, however, indicate that the system continues to be vulnerable because of the use of authorised representatives.
Da der ikke fandtes en sådan instruks, må det fastslås, at den tyske kontrolordning indeholder en mangel på dette punkt.
Secondly, as regards inventory control, in its summary report the Commission criticised the German Government on the ground that the annual inventory reports do not mention compliance with Article 4 of Regulation (EEC) No 618/90 which requires physical inspection of 5% of the quantity stored, in accordance with the methods laid down in Annex III to the regulation.
Det tilføjes, at disse konstateringer bekræftes af den erklæring, som er indeholdt i skrivelsen af 6. juli 1994, hvori den tyske regering i bevidstheden om, at der fandt uregelmæssigheder sted, forpligtede sig til i fremtiden af foretage en mere indgående overvågning med udfærdigelsen af beholdningsopgørelserne med henblik på at sikre overholdelsen af forordning nr. 618/90.
In that connection, where, in relation to the use of Community resources, Community law requires specific controls, such as, in this case, physical inspection of 5% of the beef in storage, the competent national authorities must ensure that it is possible to verify compliance with that requirement in the course of the procedure for the clearance of accounts, on the basis of appropriate documentation or references.
Kontrol ved udlagringen
Furthermore, that deficiency was acknowledged by the German Government.
I lighed med, hvad der gælder for kontrollen i forbindelse med overtagelsen, har Kommissionen i sin sammenfattende rapport kritiseret den tyske regering for, at den i stedet for at lade BALM's inspektører foretage kontrollen ved udlagringen, har overladt udførelsen heraf til BALM's repræsentanter, som var ansatte ved køledepoterne.
It should be pointed out that even though Article 8(1) of Regulation No 729/90 did not include provisions as specific as those of Article 17(4) of Regulation (EEC) No 2456/93, the fact remains that that provision, which constitutes an expression, in the sphere of agriculture, of the obligations imposed on Member States by Article 5 of the EC Treaty (now Article 10 EC), defines the principles according to which the Community and the Member States must ensure the implementation of Community decisions on agricultural intervention financed by the EAGGF and combat fraud and irregularities in relation to those operations.
Hvad for det andet angår kontrollen med beholdningsopgørelserne har Kommissionen i sin sammenfattende rapport kritiseret den tyske regering for, at rapporterne vedrørende de årlige beholdningsopgørelser ikke angiver, at bestemmelsen i artikel 4 i forordning nr. 618/90 er iagttaget, hvorefter der skal foretages en fysisk inspektion af 5% af den oplagrede mængde efter de metoder, som er anført i nævnte forordnings bilag III.
It imposes on the Member States the general obligation to take the measures necessary to satisfy themselves that the transactions financed by the EAGGF are actually carried out and are executed correctly, even if the specific Community act does not expressly provide for the adoption of particular supervisory measures.
Herom bemærkes, at når det i forbindelse med anvendelsen af Fællesskabets ressourcer er foreskrevet i fællesskabsretten, at der skal gennemføres bestemte kontrolforanstaltninger, således som det er tilfældet i den foreliggende sag med den fysiske inspektion af 5% af det
Thirdly, the Commission criticised the German Government for failing to issue explicit national instructions to be followed by the inspectors when carrying out physical checks on 5% of the meat stored.
afværgelse af risikoen for manipulationer eller misbrug, hvor der er tale om forbundne virksomheder.
undertakings, checks carried out by officers of BALM, or at least in their presence, would constitute a guarantee against risks of manipulation or abuse.
I sin sammenfattende rapport har Kommissionen endvidere kritiseret den tyske regering for, at den ikke har overvåget, at oksekødet blev vejet og korrekt bogført ved udlagringen.
In any event, it must be concluded that the Commission has not proved that officers of BALM were not present when meat was delivered to undertakings linked to the company that owned the coldstore.
Det må dog under alle omstændigheder konkluderes, at Kommissionen ikke har fremlagt bevis for, at BALM's inspektører var fraværende på tidspunktet for leveringen af kødet til de virksomheder, som var forbundet med det selskab, der er ejer af depotet.
In that regard, it should be noted that, while it is true that the procedure to be followed is clear from Annex III to Regulation (EEC) No 618/90, which was attached to the internal instructions and comprehensible to the inspectors, the German authorities are unable to prove that the operations required by that annex were carried out because those authorities ought, for that purpose, to have imposed in their instructions an obligation on the inspectors to draw up detailed reports to make it possible to verify that the physical checks of 5% of the meat stored had been carried out correctly.
Det fremgår af undersøgelsen af samtlige de omstændigheder, som den tyske regering har fremført, at den ikke har fremlagt bevis for, at dens kontrolordning er fri for mangler, der indebærer en risiko for, at EUGFL påføres mindre tab, og at regeringen ikke har godtgjort, at Kommissionens konstateringer er fejlagtige.
In the absence of any instruction of that nature, the German control system is therefore deficient in this respect.
Det må dog fremhæves, at de tyske myndigheder heller ikke hvad angår forbundne virksomheder har fastsat nogen skriftlige instrukser, som kræver, at BALM's inspektører er til stede ved udlagringen af kødet.
It should be pointed out, however, that the German authorities again failed, in the case of linked undertakings, to include written instructions requiring that officers of BALM be present when the meat was removed from storage.
Det hedder i domskonklusionen:
The controls on removal from storage
•1) Kommissionen for De Europæiske Fællesskaber frifindes.
In its summary report, the Commission also criticised the German Government for failing to ensure that the beef was weighed and properly accounted for when it was moved from storage.
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling
In that regard, it should be noted that, while the rules applicable in 1992 do not require that officers of the intervention agency be present when meat is being removed from storage, the fact remains that, in the case of linked
) den 9. marts 1999.
The Court:
Dansk tekst foreligger endnu ikke.
Dismisses the application;
Ved kendelse af 29. august 1997 har Arbeitsgericht Gelsenkirchen forelagt tre
(2) Order the applicant to pay the costs.'
arbejdskontrakten. Gratialet skal ifølge dette forbehold tilbagebetales fuldt ud ved fratrædelse.
Case C-333/97 Susanne Lewen v Lothar Denda Social policy
Ved at tage imod gratialet anerkender jeg ovenstående aftale.«
Preliminary ruling (Equal pay for male and female workers Entitlement to a Christmas bonus — Parental leave and maternity leave) (Sixth Chamber)
Spørgsmålene er blevet rejst under en sag, som føres af Susanne Lewen mod Lothar Denda, der ejer selskabet Denda Zahntechnik, Gelsenkirchen.
In the years before 1996, the plaintiff in the main proceedings received, like the other employees of the defendant in the main proceedings, a Christmas bonus on 1 December each year equal to a month's salary.
Susanne Lewen havde nedlagt påstand om, at han som hendes arbejdsgiver udbetalte hende julegratiale for 1996.
On that occasion, the plaintiff in the main proceedings was required to sign the following declaration:
Med det første spørgsmål ønsker den forelæggende ret nærmere bestemt oplyst, om et julegratiale som det i hovedsagen omtvistede henhører under begrebet løn i traktatens artikel 119 eller i artikel 11, stk. 2, litra b), i direktiv 92/85, uanset om gratialet overvejende eller udelukkende ydes af arbejdsgiveren som incitament til fremtidigt arbejde og/eller for loyalitet over for virksomheden.
By order of 29 August 1997, the Arbeitsgericht (Labour Court) Gelsenkirchen referred to the Court for a preliminary ruling three questions on the interpretation of Article 119 of the EC Treaty (Articles 117 to 120 of the EC Treaty have been replaced by Articles 136 EC to 143 EC), of Article ll(2)(b) of Council Directive 92/85/EEC of 19 October 1992 and of Clause 2(6) of the Annex to Council Directive 96/34/EC of 3 June 1996.