natgillin/translations-raw huggingface dataset:
Artikel 5, stk. 6, i sjette direktiv 77/388 skal fortolkes således, at et olieselskabs udtagelse af goder, som overdrages til en køber af brændstof mod indløsning af vouchere, som han har modtaget på grundlag af den købte mængde i forbindelse med en salgsfremmeordning som den i hovedsagen omhandlede, efter at han har betalt den fulde detailpris for brændstof ved standeren, skal sidestilles med levering mod vederlag i denne bestemmelses forstand, såfremt goderne ikke er af ringe værdi*
A judgment ordering interim payment of contractual consideration, delivered at the end of a procedure such as that provided f or under Articles 289 to 297 of the Netherlands Code of Civil Procedure by a court not having jurisdiction under the Convention of 27 September 1968 as to the substance of the matter is not a provisional measure capable of being granted under Article 24 ofthat Convention unless, first, repayment to the defendant of the sum awarded is guaranteed if the plaintiff is unsuccessful as regards the substance of his claim and, second, the measure ordered relates only to specific assets of the defendant located or to be located within the confines of the territorial jurisdiction of the court to which application is made.'
Generaladvokat N. Fenneliv fremsatte forslag til afgørelse i retsmødet fDomstolens plenum) den 9. juli 1998.
Advocate General P. Léger delivered his Opinion at the sitting of the Full Court on 8 October 1997.
1) at der ikke er tale om rabat og bonus, der ydes køberen eller aftageren som omhandlet i sjette direktivs artikel 11, punkt A, stk. 3, litra b)
He proposed that the Court give the following answer to the national court's questions:
3) at når en benzinleverandør på egne benzinstationer og stationer, som drives af selvstændige forhandlere, gennemfører en salgsfremmende ordning med vouchere, som forbrugerne får udleveret på begge typer stationer, og som kan anvendes til at få udleveret artikler fra kataloger, der udsendes
The concept of "sale of goods on instalment credit terms", within the meaning of point 1 of the first paragraph of Article 13 of the Convention of 27 September 1968 on jurisdiction and the enforcement of judgments in civil and commercial matters, cannot be understood as including a transaction having as its object the supply of goods to a person acting for a purpose which can be regarded as being
af leverandøren, indgår der ikke den i den pris, forbrugeren betaler for benzinen, en modydelse for levering af disse goder.«
outside his trade or profession, when the price, payable in instalments, is fully due before the final delivery of the goods to the consumer who has purchased them.
Ved stævning indleveret til Domstolens Justitskontor den 18. februar 1997 har Kommissionen for De Europæiske Fællesskaber i henhold til en voldgiftsbestemmelse anlagt sag mod SNUA Sri (herefter »SNUA«) med påstand dels om tilbagebetaling af et forskud på 195 397 ECU, som Kommissionen havde udbetalt med
The concept of "contract for the supply of goods or a contract for the supply of services", within the meaning of point 3 of the first paragraph of Article 13, must be interpreted as including the case of a contract for the supply of a motor boat, in so far as that contract fulfils the two cumulative conditions under (a) and (b) relating to its connection with the place of domicile of the consumer.
•1) SNUA Sri betaler tü Kommissionen for De Europæiske Fællesskaber 195 397 EUR med tillæg af rente 43,09 EUR pr. dag fra den 1. april 1988 til betaling sker.
The system put in place by the Convention and, in particular, the second paragraph of Article 34, in so far as it refers to the third paragraph of Article 28, does not permit the court of the State applied to review the jurisdiction of the court of the State of origin under Article 24 of the Convention.'
Generaladvokat A La Pergola fremsatte forslag til afgørelse i retsmødet fFemte Afdeling) den 15. oktober 1998.
Commissioners') — the body responsible for collecting VAT in the United Kingdom -concerning the question whether VAT is payable on certain products offered by Kuwait Petroleum as part of a sales promotion exercise between 1991 and 1996.
Præjudiciel »Kombineret nomenklatur — toldposition 0802 — tørrede valnøddestykker, som midlertidigt oplagres ved en temperatur på - 24° C* (Første Afdeling)
Directive, the application by an oil company of goods which are disposed of to a purchaser of fuel in exchange for vouchers which he has obtained in varying quantities, depending on the volume of fuel purchased, on payment of the full retail price for fuel from the pump — under the type of scheme described in this judgment — must be treated as a supply for consideration within the meaning of that provision.
Ved kendelse af 7. oktober 1997 har Finanzgericht Bremen stillet tre præjudicielle spørgsmål om fortolkningen af pos.
In the present case, the exchange of goods for Q8 vouchers was effected for business purposes, since — as the national court found — the object of the promotion scheme was, both for Kuwait Petroleum and for the independent retailers taking part, to increase fuel sales.
0802 i den kombinerende nomenklatur i den version, der fremgår af bilag I til Kommissionens forordning (EØF) nr. 2551/93 af 10. august 1993, og om gyldigheden af artikel 522, stk. 3, i Kommissionens forordning (EØF) nr. 2454/93 af
For that reason, a taxable person in the same situation as Kuwait Petroleum is authorised to deduct, in accordance with Article 17(2)(a) of the Sixth Directive, the amount of input VAT paid for the purchase of those goods.
Disse spørgsmål er blevet rejst under en tvist mellem Mövenpick Deutschland GmbH für das Gastgewerbe (herefter »Mövenpick«) og Hauptzollamt Bremen (herefter »Hauptzollamt«) vedrørende et parti tørrede valnøddestykker.
The purpose of Article 5(6) of the Sixth Directive is to ensure equal treatment as between a taxable person who applies business assets for private purposes and an ordinary consumer who purchases goods of the same type.
»Den kombinerede nomenklatur, således som den fremgår af bilag I til Kommissionens forordning (EØF) nr. 2551/93 af 10. august 1993 om ændring af bilag I til Rådets forordning (EØF) nr. 2658/87 om told- og statistiknomenklaturen og den fælles toldtarif, skal fortolkes således, at tørrede valnøddestykker, der indføres fra et tredjeland, og som i Fællesskabet oplagres ved en temperatur på - 24°Q og som efter optørung fortoldes for at bringes i fri omsætning skal tariferes under pos. 0802.*
However, it is clear from the very wording of Article 5(6), first sentence, of the Sixth Directive that this provision treats as a supply made for consideration, and therefore as subject to VAT, a taxable person's disposal free of charge of goods forming part of his business assets, where input VAT was deductible on those goods, it being in principle immaterial whether their disposal was for business purposes.
Generaladvokat A. Saggio fremsatte forslag til afgørelse i retsmødet (Første Afdeling') den 27. januar 1999.
Where the gifts are not of small value, such applications must be treated as taxable supplies, even where made for business purposes.
Dansk tekst foreligger endnu ikke.
The disposal of goods free of charge falls within the scope of Article 5(6) of the Sixth Directive.
Præjudiciel »Landbrug —fælles markedsordninger — frugt og grønsager — indførsel af surkirsebær med oprindelse i tredjelande — opkrævning af en udligningsafgift svarende til forskellen mellem minimumsprisen og importprisen — spørgsmålet om anvendelighed på beskadigede varer* (Første Afdeling)
not, would constitute the value given in return for the Q8 vouchers or the redemption goods, There is nothing, however, in the documents before the Court to suggest that there was in fact any such reciprocal performance by the parties concerned,
Ved kendelse af 22. januar 1998 har Finanzgericht München forelagt to præjudicielle spørgsmål vedrørende fortolkningen af artikel 1 i Kommissionens forordning (EF) nr. 1395/94 af 17. juni 1994 samt af bilag I til Rådets forordning (EØF) nr. 2658/87 af 23. juli 1987, herunder navnlig af bestemmelse 1 til kapitel 8 i den kombinerede nomenklatur (herefter »KN«).
It is for the national court to inquire whether, at the time of purchasing the fuel, the customers and Kuwait Petroleum had agreed — through the dealers, as the case may be — that part of the price paid for the fuel, whether identifiable or
Spørgsmålene er blevet rejst under en tvist mellem Luksch og Hauptzollamt Weiden vedrørende betaling af en Luksch pålignet udligningsafgift, som begrundes med, at Luksch ikke overholdt minimumsimportprisen for flere partier surkirsebær.
On a proper construction of Article 5(6) of the Sixth Directive 77/388, the application by an oil company of goods which are disposed of to a purchaser of fuel in exchange for vouchers which he has obtained in varying quantities, depending on the volume of fuel purchased, on payment of the full retaüprice f or fuel from, the pump — under a sales promotion scheme such as that in issue in the main proceedings must, where the goods are not of small value, be treated as a supply for consideration within the meaning iff thatprovision.' provision.'
Den forelæggende ret har besluttet at udsætte sagen og at forelægge Domstolen to præjudicielle spørgsmål.
Advocate General N. Fennelly delivered his Opinion at the sitting of the Full Court on 9 July 1998.
Den oplyste importpris var på 65 DM pr. 100 kg.
He recommended that the Court answer the first three questions referred as follows:
Indledningsvis har Domstolen anført, at det fremgår af første betragtning til forordning nr. 1395/94, at det er dennes formål at indføre beskyttelsesforanstaltninger for at beskytte EF-markedet for surkirsebær, der — som følge af import fra tredjelande, der tilbyder priser, som ligger mærkbart under de priser, EF-produkterne kan afsættes til - trues af alvorlig forstyrrelse, der kan bringe målsætningerne i EF-traktatens artikel 39 i fare.
'For the purposes of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment; where a supplier of goods operates a business promotion scheme, under which, in outline:
Ved varens levering den 5. juli 1994 viste det sig, at frugterne befandt sig i en tilstand af fremskreden opløsning.
(i) the promoter provided redemption goods for business purposes in accordance with the terms of the scheme;
Modtageren nægtede derfor at modtage dem, hvorefter Luksch overlod det til en sagkyndig at undersøge varen.
(ii) for no payment in money at the point of redemption;
Den sagkyndige bekræftede, at frugterne var stærkt beskadigede ved dannelse af skimmel og forrådnelse, hvilket åbenbart skyldtes oplagring ved for høj temperatur, og han tilrådede at sælge varen til et destilleri, ligesom han skønnede, at varens værdi var forringet med 75%.
(iii) against the redemption of vouchers to which a purchaser of premium goods became entitled by paying the full retail price of those goods without making any identifiable monetary payment for the vouchers;
Luksch fulgte rådet og afsatte kirsebærrene til et destilleri til en pris på 10 DEM pr. 100 kg.
(1) There is no price discount allowed to the customer for the purposes of Article HA(3)(b) of the Sixth Directive;
Dette formål kan nås ved at indføre en minimumspris for import til Fællesskabet, og, såfremt denne ikke overholdes, ved at anvende en udligningsafgift. Det fremgår af nævnte forordning, at udligningsafgiften principielt skal fastsættes på grundlag af den mellem parterne oprindeligt aftalte pris.
(2) Article 5(6) of the Sixth Directive is to be interpreted as requiring that a provision, free of charge, of redemption goods under a sales promotion scheme such as that at issue in the present case be treated as a supply for consideration, notwithstanding that such a provision is for business purposes;
påvirkes af en lav pris, der skyldes forhold uden forbindelse med varens oprindelse.
Case C-69/97 Commission of the European Communities ν SNUA Sri Law governing the institutions
Det påhviler den forelæggende ret i lyset af de førnævnte fortolkningsbidrag at bringe på det rene, hvorfor prisen på de pågældende surkirsebær på det tidspunkt, hvor importøren fremsatte ansøgning om at kunne bringe bærrene i fri omsætning, var lavere end minimumsprisen, og herunder navnlig at opklare, om dette lave prisniveau skyldes omstændigheder, der er helt uafhængige af importørens vilje og er helt uden forbindelse med varens oprindelse.
By application lodged at the Registry of the Court on 18 February 1997, the Commission of the European Communities applied to the Court under an arbitration clause, claiming that SNUA Sri (hereinafter 'SNUA') should be ordered, first, to reimburse an advance payment of ECU 195 397 made by the Commission for the completion of an integrated system for the collection and recycling of solid waste at a private plant, together with interest at the rate of ECU 43.09 per day of late payment from 1 April 1988 and, second, to pay the Commission the sum of ECU 60 000 by way of compensation for the damage suffered.
Dansk tekst foreligger endnu ikke.
Orders SNUA Sri to pay the costs.'
Sag C-250/98 Kommissionen for De Europæiske Fællesskaber / Den Franske Republik Fri udveksling af tjenesteydelser
Advocate General A La Pergola delivered his Opinion at the sitting of the Fifth Chamber on 15 October 1998.
»Traktatbrudssøgsmål — manglende gennemførelse af direktiv 891594/EØF* (Første Afdeling)
- order the Commission to pay the costs.'
Ved stævning indleveret til Domstolens Justitskontor den 10. juli 1998 har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Den Franske Republik har tilsidesat sine forpligtelser i henhold til Rådets direktiv 89/594/EØF af 30. oktober 1989, idet Den Franske Republik ikke ved lov eller administrativt har fastsat de bestemmelser, som er nødvendige for at efterkomme direktivet.
Preliminary ruling (Combined nomenclature — Tariff heading 0802 — Dried walnut pieces temporarily stored at a temperature of - 24° C) (First Chamber)
Det bemærkes, at eftersom direktivets artikel 18 og 19 ikke er gennemført inden for den i direktivet fastsatte frist, må der gives Kommissionen medhold i dens påstand.
By order of 7 October 1997, the Finanzgericht (Finance Court), Bremen referred to the Court for a preliminary ruling three questions on the interpretation of tariff heading 0802 of the Combined Nomenclature, in the version contained in Annex I to Commission Regulation (EEC) No 2551/93 of 10 August 1993, and on the validity of Article 522(3) of Commission
I henhold til direktivets artikel 28 skulle medlemsstaterne træffe de nødvendige foranstaltninger for at efterkomme direktivet senest den 8. maj 1991 og straks underrette Kommissionen herom.
Those questions were raised in proceedings between Mövenpick Deutschland GmbH für das Gastgewerbe ('Mövenpick') and the Hauptzollamt ('the Principal Customs Office') Bremen concerning the tariff classification of a batch of dried walnut pieces.
•1) Den Franske Republik har tilsidesat sine forpligtelser i henhold til Rådets direktiv 89/594/EØF af 30. oktober 1989 om ændring af direktiv 75/362/EØF, 77/452/EØF, 78/686/EØF, 78/1026/EØF og 80/154/EØF vedrørende gensidig anerkendelse af eksamensbeviser, certifikater og andre kvalifikationsbeviser for henholdsvis læger, sygeplejersker med ansvarfor den almene sundheds- og sygepleje, tandlæger, dyrlæger og jordemødre, samt direktiv 75/363/EØF, 78/1027/EØF og 80/155/EØF vedrørende samordning af de ved lov eller administrativt fastsatte bestemmelser om virksomhed som henholdsvis læge, dyrlæge ogjordemoder, idet Den Franske Republik ikke ved lov eller administrativt har fastsat de bestemmelser, som er nødvendige for at efterkomme direktivet
'On a proper interpretation of the Combined Nomenclature, in the version contained in Annex I to Commission Regulation (EEC) No 2551/93 of 10 August 1993 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the common customs tariff, dried walnut pieces, imported from, a non-member country, which have been stored in the Community at a temperature of - 24° C and which, after thawing out, are cleared through customs to be admitted into free circulation must be classified under tariff heading 0802.'
Generaladvokat D. Ruiz-Jarabo Colomer fremsatte forslag til afgørelse i retsmødet fFørste Afdeling') den 23. februar 1999.
Advocate General A Saggio delivered his Opinion at the sitting of the First Chamber on 27 January 1999.
Præjudiciel »Moms — sjette direktiv — overgangsbestemmelser en byggegrund* (Anden Afdeling) fast, at Norbury ikke med tilbagevirkende gyldighed kunne udnytte sin mulighed for at give afkald på momsfritagelsen for salget til John Kottler Ltd.
Preliminary ruling (Agriculture — Common organisation of the markets — Fruit and vegetables — Importation of sour cherries from a third country - Levy of a countervailing charge equal to the difference between the minimum price and the import price — Applicability to spoiled goods) (First Chamber)
Ved kendelse af 2. april 1997 har VAT and Duties Tribunal, Manchester Tribunal Centre, forelagt et præjudicielt spørgsmål vedrørende fortolkningen af artikel 28, stk. 3, litra b), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977, sammenholdt med direktivets bilag F, punkt 16.
By order of 22 January 1998, the Finanzgericht München (Finance Court, Munich) referred to the Court for a preliminary ruling two questions on the interpretation of Article 1 of Commission Regulation (EC) No 1395/94 of 17 June 1994 and Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 and in particular Note 1 to Chapter 8 of the Combined Nomenclature (hereinafter 'the CN').
Norbury købte af Rivermead Homes Ltd et landareal i Chesterton, som det havde indhentet tilladelse til at bebygge, og som det derefter solgte til John Kottler Ltd. Begge disse transaktioner blev gennemført den 29. april 1994.
Those questions were raised in proceedings between Mr Luksch and the Hauptzollamt Weiden (Principal Customs Office, Weiden) concerning the payment of a countervailing charge imposed on Mr Luksch on the ground that he had not adhered to the minimum price for the importation of several consignments of sour cherries.
Spørgsmålet var herefter, om denne begrænsning var til hinder for anvendelsen af artikel 28, stk. 3, litra b), i sjette direktiv.
Because of the reduction in the import price, by notice of amendment of 8 February 1995, the Hauptzollamt increased the countervailing charge to DM 34 726.86.
Tribunal besluttede følgelig at udsætte sagen og forelægge Domstolen et præjudicielt spørgsmål.
Mr Luksch lodged an objection against that notice, following which, by decision of 22 May 1995, the Hauptzollamt increased the countervailing charge a second time, raising it to DM 40 124.02, to take into account a reduction in the cost of transporting the goods within the Community.
Det bemærkes, at leveringen ville have været fritaget for afgift, såfremt leveringen havde fundet sted før den 17. maj 1977, jf. Finance Act 1972, tillæg 5, gruppe 1, punkt 1.
Mr Luksch brought an action against that decision in the court making the reference, claiming essentially that the rules in issue in the main proceedings were not applicable to spoiled goods.
Salget af det nævnte landareal var i medfør af Value Added Tax Act 1983 (momsloven, herefter »VATA 1983«) en momsfritaget levering.
On 4 July 1994 Mr Luksch requested the Hauptzollamt Weiden (the competent customs authority) to release for free circulation three consignments of sour cherries, weighing 42 286 kg in total, from Romania, under CN code 0809 20 20.
Efter 1983momslovens tillæg 6 A, punkt 2 og 3, står det
The national court stayed proceedings and referred some questions to the Court for a preliminary ruling.
Domstolen anfører, at artikel 28, stk. 3, litra c), i sjette direktiv, sammenholdt med direktivets
When the fruit was delivered on 5 July 1994, it was apparent that it was already in an advanced
bilag G, udtrykkeligt tillader medlemsstaterne -således som Det Forenede Kongerige har gjort — at give de pågældende personer ret til at vælge at erlægge afgift for så vidt angår de transaktioner, der er afgiftsfritaget i medfør af bilag F.
It should be observed at the outset that it is clear from the first recital in the preamble to Regulation No 1395/94 that the purpose of that regulation is to introduce safeguard measures designed to protect the Community market in sour cherries which, because of imports from third countries offering prices substantially lower than the prices at which Community products can be marketed, is at risk of serious disturbance likely to jeopardise the objectives of Article 39 of the EC Treaty.
gældende fritagelser udvides efter datoen for ikrafttrædelsen af det sjette direktiv, er den ikke til hinder for, at de begrænses, eftersom det er formålet med sjette direktivs artikel 28, stk. 4, at de afskaffes.
In this connection, it should be borne in mind that Article 3(2) of Regulation No 2707/72 states that protective measures in the fruit and vegetables sector may only be taken 'in so far, and for as long, as they are strictly necessary.'
Det ville herved være i strid med det nævnte formål at fortolke artikel 28, stk. 3, litra b), i sjette direktiv indskrænkende, således at en medlemsstat kan opretholde en gældende afgiftsfritagelse, men derimod ikke ophæve den, end ikke delvis, uden samtidig at afskaffe alle de andre fritagelser.
As the second recital in the preamble to that regulation states, safeguard measures must aim to prevent the influx of goods imported at low prices. That objective can be attained by the introduction of a system of minimum import prices in the Community and the imposition of countervailing charges for goods which do not comply with those prices.
En sådan fortolkning ville endvidere have uheldige virkninger for den ensartede anvendelse af det sjette direktiv.
It is clear from the regulation that the countervailing charge is in principle determined on the basis of the price originally agreed between the contracting parties.
En medlemsstat kunne nemlig se sig tvunget til at opretholde samtlige de afgiftsfritagelser, der var gældende på datoen for vedtagelsen af det sjette direktiv, selv om den både finder det muligt, hensigtsmæssigt og ønskeligt gradvis at gennemføre den ordning, der er fastlagt i direktivet på det pågældende område.
It must be concluded that, in circumstances such as those in point in the main proceedings, payment of a countervailing charge may only be demanded if, and only in so far as, it is strictly necessary to attain the objectives pursued by Regulation No 1395/94.
Det fremgår således af hovedsagen, at Det Forenede Kongerige i medfør af sjette direktivs artikel 28, stk. 3, litra b), sammenholdt med direktivets bilag F, punkt 16, har ret til fortsat at afgiftsfritage leveringer af faste ejendomme med undtagelse af de få undtagelser fra opretholdelsen af fritagelsen, som fandtes i en liste i tillæg 5, gruppe 1, til Finance Act 1972, hvortil kommer et vist antal yderligere undtagelser i henhold til tillæg 6, gruppe 1, til 1983-momsloven, som ændret ved Finance Act 1989.
It must therefore be considered whether, despite the apparent absence of any disturbance of the Community market, the levying of the countervailing charge was justified in this case, since the low price at which the goods were sold was essentially attributable to circumstances wholly unconnected with their origin, namely their deterioration to such an extent that the only economic use to which they could be put