natgillin/translations-raw huggingface dataset:
Der kan imidlertid tænkes andre ordninger, som er mere gennemskuelige, og som også kan gøre det muligt at undgå den udhuling af skattegrundlaget, den svenske regering har
'Article 59 of the EC Treaty precludes the application of national legislation relating to the taxation of capital ufe assurance such as the legislation in question in the main proceedings:
Generaladvokat G. Tesauro fremsatte forslag til afgørelse i retsmødet (Domstolens plenum^ den 23. september 1997.
Advocate General G. Tesauro delivered his Opinion at the sitting of the Full Court on 23 September 1997.
»Traktatens artikel 59 skal fortolkes således, at den er til hinder for bestemmelser i en medlemsstat, som beskatter præmier indbetalt af en forsikringstager, der bor i denne stat, i henhold til en livsforsikringsaftale indgået med en forsikringsgiver med hjemsted i en anden medlemsstat, serv hvis denne skat kan ophæves eller nedsættes til halvdelen, såfremt det forsikringsselskab, der har hjemsted i udlandet, i den stat, hvor det har hjemsted, pålægges en indkomstskat svarende til den, der opkræves på opsparet kapital deponeret hos indenlandske forsikringsselskaber.«
'Article 59 of the Treaty is to be interpreted as precluding legislation under which a Member State levies a tax on the premiums paid by an insured person resident in that State, in performance of a life-assurance contract concluded with an insurer established in another Member State, even when exemption from or reduction by half of that tax may be granted where the insurance company with its principal place of business abroad is subject, in the State in which it is established, to a yield tax similar to that levied on savings capital deposited with national insurance companies.'
Sag C-158/96 Raymond Kohll / Union des caisses de maladie Fri bevægelighed for personer
Case C-158/96 Raymond Kohll ν Union des caisses de maladie Freedom of movement for persons
Præjudiciel »Fri udveksling af tjenesteydelser — godtgørelse af udgifter til lægebehandling, derer afholdt i en anden medlemsstat -forhåndstilladelse fra den kompetente sygekasse — offentlig sundhed tandpleje* (Domstolens plenum)
Preliminary ruling (Freedom to provide services — Reimbursement of medical expenses incurred in another Member State - Prior authorisation of the competent institution - Public health - Dental treatment) (Full Court) urgent and that it could be provided in Luxembourg.
medlemsstat i lovgivningen dels at fastsætte vilkårene for retten eller forpligtelsen til at blive tilsluttet en social sikringsordning.
Mr Kohll appealed against that decision to the Conseil Arbitral des Assurances Sociales (Social Insurance Arbitration Council), arguing that the provisions relied on were contrary to Article 59 of the Treaty.
Ved dom af 25. april 19%, indgået til Domstolen den 9. maj 1996, har Luxembourgs Cour de cassation forelagt to præjudicielle spørgsmål vedrørende fortolkningen af EF-traktatens artikel 59 og 60.
Since it considered that that argument raised a question concerning the interpretation of Community law, the Cour de Cassation stayed the proceedings and referred two questions to the Court for a preliminary ruling.
Medlemsstaterne skal imidlertid fællesskabsretten ved udøvelsen kompetence.
preclude the application of social security rules such as those at issue in the main proceedings.
Domstolen har således fastslået, at visse tjenesteydelsers særlige beskaffenhed ikke kan bevirke, at disse aktiviteter ikke omfattes af det grundlæggende princip om fri udveksling.
Application of the fundamental principle of freedom of movement in the field of social security
Disse spørgsmål er blevet rejst under en sag mellem den luxembourgske statsborger Raymond Kohll og Union des caisses de maladie (sygekassernes sammenslutning, herefter »UCM«), som Kohll er tilsluttet, vedrørende en anmodning om, at der af en læge, der er etableret i Luxembourg, gives tilladelse til, at Kohll's mindreårige datter kan modtage en behandling hos en specialtandlæge, der er etableret i Trier (Tyskland).
On the other hand, Article 22 of Regulation No 1408/71, interpreted in the light of its purpose, is not intended to regulate and hence does not in any way prevent the reimbursement by Member States, at the tariffs in force in the competent State, of costs incurred in connection with treatment provided in another Member State, even without prior authorisation.
Den omstændighed, at de i hovedsagen omhandlede nationale bestemmelser vedrører den sociale sikring, kan følgelig ikke udelukke anvendelsen af traktatens artikel 59 og 60.
Consequently, the Court must examine the compatibility of national rules such as those at issue in the main proceedings with the Treaty provisions on freedom to provide services.
Betydningen af forordning nr. 1408/71
Application of the provisions on freedom to provide services
Ved afgørelse af 7. februar 1994, og efter at det lægelige kontrolorgan for den sociale sikring havde afgivet en negativ udtalelse, blev denne anmodning afslået, dels fordi den påtænkte behandling ikke var uopsættelig, dels fordi den kunne gives i Luxembourg.
In the absence of harmonisation at Community level, it is therefore for the legislation of each Member State to determine, first, the conditions concerning the right or duty to be insured with a social security scheme.
Denne afgørelse blev bekræftet af UCM's bestyrelse ved en afgørelse af 27. april 1994.
The Member States must nevertheless comply with Community law when exercising those powers.
Det skal bemærkes, at den omstændighed, at en national foranstaltning eventuelt kan være i overensstemmelse med en bestemmelse i den afledte ret - i nærværende sag artikel 22 i forordning nr. 1408/71 — ikke bevirker, at foranstaltningen ikke er omfattet af traktatens bestemmelser.
The dispute before the national court concerns treatment provided by an orthodontist established in another Member State, outside any hospital infrastructure. That service, provided for remuneration, must be regarded as a service within the meaning of Article 60 of the Treaty, which expressly refers to activities of the professions.
Kohll indbragte en klage over dette afslag for Conseil arbitral des assurances sociales (voldgiftsretten for den sociale sikring), idet han gjorde gældende, at de anførte bestemmelser var i strid med traktatens artikel 59.
The Court has held that the special nature of certain services does not remove them from the ambit of the fundamental principle of freedom of movement.
Cour de cassation fastslog, at dette klagepunkt rejste et spørgsmål om fortolkning af fællesskabsretten, og den har herefter besluttet at udsætte sagen og forelægge Domstolen to præjudicielle spørgsmål.
Consequently, the fact that the national rules at issue in the main proceedings fall within the sphere of social security cannot exclude the application of Articles 59 and 60 of the Treaty.
Anvendelsen af det grundlæggende princip om fri udveksling pfl social sikring
Restrictive effects of the rules at issue
Det skal indledningsvis understreges, at det følger af fast retspraksis, at fællesskabsretten ikke begrænser medlemsstaternes kompetence til selv at udforme deres sociale sikringsordninger.
It must be stated that the fact that a national measure may be consistent with a provision of secondary legislation, in this case Article 22 of Regulation No 1408/71, does not have the effect of removing that measure from the scope of the provisions of the Treaty.
Derimod må det fastslås, at artikel 22 i forordning nr. 1408/71, når bestemmelsen fortolkes under hensyn til sit formål, ikke indeholder regler om - og følgelig på ingen måde er til hinder for - godtgørelse fra medlemsstaterne efter de gældende satser i den kompetente stat af de udgifter, der er opstået i anledning af en behandling, der er ydet i en anden medlemsstat, selv om der ikke foreligger en forhåndstilladelse.
It should be noted that, according to the Court's case-law, Article 59 of the Treaty precludes the application of any national rules which have the effect of making the provision of services between Member States more difficult than the provision of services purely within one Member State.
I mangel af en harmonisering på fællesskabsniveau tilkommer det følgelig hver
Costs incurred in the State of insurance are not, however, subject to that authorisation.
Begrundelserne for de i hovedsagen omhandlede bestemmelser hovedsagen, er forenelige med traktatens bestemmelser om den frie udveksling af tjenesteydelser.
Consequently, such rules deter insured persons from approaching providers of medical services established in another Member State and constitute, for them and their patients, a barrier to freedom to provide services.
Anvendelse af bestemmelserne om den frie udveksling af tjenesteydelser
It follows that doctors and dentists established in other Member States must be afforded all guarantees equivalent to those accorded to doctors and dentists established on national territory, for the purposes of freedom to provide services.
Det skal bemærkes, at formål af rent økonomisk art ikke kan begrunde en begrænsning af det grundlæggende princip om fri udveksling af tjenesteydelser.
The Court must therefore examine whether a measure of the kind at issue in this case may be objectively justified.
Det kan dog ikke udelukkes, at en risiko for et alvorligt indgreb i den sociale sikringsordnings økonomiske ligevægt kan udgøre et tvingende alment hensyn, som kan berettige en sådan begrænsning.
Consequently, rules such as those applicable in the main proceedings cannot be justified on grounds of public health in order to protect the quality of medical services provided in other Member States.
Sagen for den forelæggende ret vedrører en behandling, der er foretaget uden for hospitalssektoren af en specialtandlæge i en anden medlemsstat.
It must be recalled that aims of a purely economic nature cannot justify a barrier to the fundamental principle of freedom to provide services.
En sådan ydelse, der udføres mod betaling, må anses for en tjenesteydelse efter traktatens artikel 60, som udtrykkeligt omfatter de liberale erhvervs virksomhed.
However, it cannot be excluded that the risk of seriously undermining the financial balance of the social security system may constitute an overriding reason in the general interest capable of justifying a barrier of that kind.
Det må imidlertid fastslås, at i modsætning til hvad såvel UCM som den luxembourgske regering har hævdet, ville godtgørelse af udgifter til tandbehandling, som er udført i en anden medlemsstat, i henhold til satserne i den stat, hvor den pågældende er sikret, ikke have væsentlig betydning for finansieringen af den sociale sikringsordning.
As to the objective of maintaining a balanced medical and hospital service open to all, that objective, although intrinsically linked to the method of financing the social security system, may also fall within the derogations on grounds of public health under Article 56 of the Treaty, in so far as it contributes to the attainment of a high level of health protection.
Det må herefter undersøges, om bestemmelser som de i hovedsagen omhandlede udgør en hindring for den frie udveksling af tjenesteydelser, og om de i givet fald kan begrundes objektivt.
But, contrary to the submissions of UCM and the Luxembourg Government, it is clear that reimbursement of the costs of dental treatment provided in other Member States in accordance with the tariff of the State of insurance has no significant effect on the financing of the social security system.
Det bemærkes, at medlemsstaterne i henhold til EF-traktatens artikel 56 og 66 har adgang til at begrænse den frie udveksling af tjenesteydelser af hensyn til den offentlige sundhed.
It should be noted that under Articles 56 and 66 of the EC Treaty Member States may limit freedom to provide services on grounds of public health.
Der skal mindes om, at det følger af Domstolens faste praksis, at traktatens artikel 59 er til hinder for anvendelse af nationale bestemmelser, som bevirker, at levering af tjenesteydelser mellem medlemsstater bliver vanskeligere end levering af tjenesteydelser internt i en medlemsstat.
However, neither UCM nor the Governments of the Member States which have submitted observations have shown that the rules at issue were necessary to provide a balanced medical and hospital service accessible to all.
Denne adgang giver dem dog ikke hjemmel til at undtage den offentlige sundhed, forstået som erhvervssektor og med henblik på den frie udveksling af tjenesteydelser, fra anvendelsesområdet for det grundlæggende princip om fri bevægelighed.
None of those who have submitted observations has argued that the rules were indispensable for the maintenance of an essential treatment facility or medical service on national territory.
Det skal i den forbindelse understreges, at betingelserne for adgang til og udøvelse af virksomhed som læge og tandlæge er blevet reguleret i flere samordnings- eller harmoniseringsdirektiver.
However, that does not permit them to exclude the public health sector, as a sector of economic activity and from the point of view of freedom to provide services, from the application of the fundamental principle of freedom of movement.
For så vidt angår udgifter, der afholdes i den stat, hvor den pågældende er forsikret, stilles der imidlertid ikke krav om en sådan tilladeise.
The conditions for taking up and pursuing the profession of doctor and dentist have been the subject of several coordinating or harmonising
Det følger af det anførte, at læger og tandlæger, der er etableret i andre medlemsstater, i enhver henseende må antages at frembyde garantier svarende til dem, der ydes af læger og tandlæger, der er etableret på det nationale territorium, for så vidt angår den frie udveksling af tjenesteydelser.
The conclusion must therefore be drawn that the rules at issue in the main proceedings are not justified on grounds of public health.
Følgelig kan bestemmelser som dem, der finder anvendelse i hovedsagen, ikke begrundes med, at det af hensyn til den offentlige sundhed er nødvendigt at sikre kvaliteten af de lægelige tjenesteydelser, der udføres i andre medlemsstater.
'Articles 59 and 60 of Ûte EC Treaty preclude national rules under which reimbursement, in accordance with the scale of the State of insurance, of the cost of dental treatment provided by an orthodontist established in another Member State is subject to authorisation by the insured person's social security institution.'
Det må følgelig konkluderes, at de i hovedsagen omhandlede bestemmelser ikke er begrundet af hensyn til den offentlige sundhed.
Advocate General G. Tesauro delivered his Opinion at the sitting of the Full Court on 16 September 1997.
For så vidt angår formålet om at opretholde en stabil læge- og hospitalstjeneste, som alle har adgang til, bemærkes, at selv om dette formål hænger nært sammen med ordningen for finansiering af den sociale sikringsordning, kan det også være omfattet af undtagelserne af hensyn til den offentlige sundhed i henhold til traktatens artikel 56, i det omfang det bidrager til at opnå et højt niveau for beskyttelse af sundheden.
'Articles 59 and 60 of the Treaty are to be interpreted as precluding national rules under which reimbursement of the cost of benefits is subject to authorisation by the insured person's social security institution if the services are provided in a Member State other than the State in which that person resides, provided that and in so far as those services are provided outside the hospital infrastructure and are reimbursed in accordance, not with the scales of the State in which they are provided but with those of the State of insurance; by contrast, Articles 59 and 60 are to be interpreted as not precluding such national legislation because it is intended to maintain financial balance and, consequently, a hospital service accessible to everyone in a particular area, where the services are to be provided within the hospital infrastructure and, more generally, all benefits which are to be reimbursed under the rules of the Member State, other than the State in which the insured person resides, in which they are supplied.'
Ingen af parterne, der har afgivet indlæg, har gjort gældende, at bestemmelserne var nødvendige for at opretholde behandlingsmuligheder eller en nødvendig lægelig kompetence på det nationale territorium.
By order of 18 April 1996, the Landgericht (Regional Court) Cologne, referred to the Court of Justice for a preliminary ruling a question on the validity of Article 1(1) of Council Directive 92/100/EEC of 19 November 1992.
»EF-traktatens artikel 59 og 60 ertil hinder for nationale bestemmelser, hvorefter der kræves en tilladelse fra den sikredes sociale sikringsinstitution som betingeke for godtgørelse efter satserne i den stat, hvor den pågældende er forsikret, af tandplejeydelser fra en specialtandlæge, der er etableret i en anden medlemsstat*
On the basis of the new provisions of the UrhG, Metronome, which produced the compact disc 'Planet Punk', sought an interlocutory injunction from the Landgericht Köln against Hokamp to restrain it from renting out the compact disc.
Generaladvokat G. Tesauro fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 16. september 1997.
That question was raised in proceedings between Metronome Musik GmbH (hereinafter 'Metronome'), which produces sound recordings, including compact discs, and Music Point Hokamp GmbH (hereinafter 'Hokamp'), whose business includes the rental of compact discs.
Han foreslog Domstolen at svare således:
In particular, that
»Traktatens artikel 59 og 60 skal fortolkes således, at de er til hinder for nationale regler, der betinger dækning af ydelser, der kan godtgøres, af en tilladelse fra den sikredes socialsikringsinstitution, når ydelserne er præsteret i en anden medlemsstat end den sikredes bopælsstat, forudsat og i det omfang, at der foreligger ydelser præsteret uden for hospitalsvæsenet, som dækkes efter satser fastsat i sikringsstaten, ikke i den stat, hvor ydelserne er præsteret; omvendt skal traktatens artikel 59 og 60 fortolkes således, at de ikke er til hinder for en sådan national lovgivning, fordi den tilsigter at opnå økonomisk ligevægt og
It is clear from the question submitted that the national court is concerned that the introduction of an exclusive rental right might infringe the principle of exhaustion of distribution rights in the event of the offering for sale, by the
Sag C-200/96
rightholder or with his consent, of copyright works.
Metronome Musik GmbH / Music Point Hokamp GmbH Frie varebevægelser
Those objectives conform with the objectives of general interest pursued by the Community.
28. april 1998 udlejnings- og udlånsrettigheder — gyldigheden af
It should be borne in mind, in particular, that the protection of literary and artistic property, which is a category of industrial and commercial property within the meaning of Article 36 of the Treaty, constitutes a ground of general interest which may justify restrictions on the free movement of goods.
Præjudiciel »Ophavsret og beslægtede rettigheder direktiv 92/WO/EØF* (Domstolens plenum)
The distinction drawn in the Directive between the effects of the specific rental and lending right, referred to in Article 1, and those of the distribution right, governed by Article 9 and defined as an exclusive right to make one of the objects in question available to the public, principally by way of sale, is justified.
Ved kendelse af 18. april 1996 har Landgericht Köln forelagt et præjudicielt spørgsmål vedrørende gyldigheden af artikel 1, stk. 1, i Rådets direktiv 92/100/EØF af 19. november 1992 (herefter »direktivet«).
The former is not exhausted by the sale or any other act of distribution of the object, whereas the latter may be exhausted, but only and specifically upon the first sale in the Community by the rightholder or with his consent.
Det bemærkes for det første, at det af den nationale ret stillede spørgsål rejser tvivl om, hvorvidt tilsidesættelsen af princippet om udtømmelse af spredningsretten ved indførelsen af eneretten til udlejning er gyldig, når genstande, som er beskyttet af ophavsretten, udbydes til salg af rettighedshaveren eller med dennes tilladelse.
More particularly, the inclusion, challenged by the defendant in the main proceedings, of phonogram producers among the beneficiaries of the exclusive rental right appears justified by the protection of the extremely high and risky investments which are required for the production of phonograms and are essential if authors are to go on creating new works.
Dette spørgsmål er blevet rejst under en sag mellem Metronome Musik GmbH (herefter »Metronome«), som fremstiller lydbærere og navnlig compact discs, og Music Point Hokamp GmbH (herefter »Hokamp«), som navnlig driver virksomhed med udlejning af compact discs.
The introduction by the Community legislation of an exclusive rental right cannot constitute any breach of the principle of exhaustion of the distribution right, the purpose and scope of which are different.
Direktivet er i Tyskland blevet gennemført ved lov af 23. juni 1995, som ændrede Urhebergesetz af 9. september 1965 (herefter »UrhG«). Denne lov ophævede navnlig muligheden for udlejning af »viderespredninger«, som var lovlige i det omfang, det oprindelige værk eller eksemplarer heraf var blevet bragt i omsætning med tilladelse fra indehaveren af spredningsretten.
Furthermore, the obligation to establish, for the producers of phonograms and all other holders of rights in respect of phonograms, an exclusive right to authorise or prohibit the commercial rental of those products is in conformity with the Agreement on Trade-Related Aspects of Intellectual Property Rights annexed to the agreement establishing the World Trade Organisation, signed in Marrakesh on 15 April 1994.
Det er berettiget, når der i direktivet sondres mellem på den ene side virkningerne af den særlige ret til udlejning og udlån, som er beskrevet i direktivets artikel 1, og på den anden side virkningerne af spredningsretten, som er beskrevet i artikel 9, og som er defineret som en eneret til at gøre de pågældende genstande tilgængelige for almenheden, navnlig ved salg.
Furthermore, according to settled case-law, the freedom to pursue a trade or profession, and likewise the right to property, form part of the general principles of Community law. However, those principles are not absolute but must be viewed in relation to their social function.
Hvor den førstnævnte ret ikke udtømmes ved salg eller anden form for distribution, udtømmes den sidstnævnte ret, når genstanden for første gang sælges i Fællesskabet af rettighedshaveren eller med dennes tilladelse.
Consequently, the exercise of the right to property and the freedom to pursue a trade or profession may be restricted, provided that any restrictions in fact correspond to objectives of general interest pursued by the European Community and do not constitute in relation to the aim pursued a disproportionate and intolerable interference, impairing the very substance of the rights guaranteed.
Metronome, som har fremstillet compact disc'en »Planet Punk«, anmodede, med henvisning til de nye bestemmelser i UrhG, Landgericht Köln om at nedlægge forbud mod Hokamp's udlejning af denne compact disc.
As is stated in the fourth, fifth and seventh recitals in the preamble to the Directive, the rental right, which, as a result of the increasing threat of piracy, is of increasing importance to the economic and cultural development of the Community must in particular guarantee that authors and performers can receive appropriate income and amortise the especially high and risky
Fællesskabsrettens indførelse af en eneret til udlejning kan ikke udgøre en overtrædelse af princippet om udtømmelse af spredningsretten, hvis genstand og anvendelsesområde er forskellig fra enerettens.
Thus, the general principle of freedom to pursue a trade or profession cannot be interpreted in isolation from the general principles relating to protection of intellectual property rights and international obligations entered into in that sphere by the Community and by the Member States.