natgillin/translations-raw huggingface dataset:
Ved stævninger, indgivet henholdsvis den 19. april 1988, den 11. april 1988 og den 3. maj 1989, havde Kommissionen for de Europæiske Fællesskaber anlagt tre sager med påstand om, at det statueredes, at Den Italienske Republik, Kongeriget Spanien og Den Hellenske Republik har tilsidesat deres forpligtelser i henhold til EØF-Traktatens artikel 95.
The Court pointed out first that according to settled case-law, Article 95 lays down a prohibition of discrimination in the taxation of imported goods which produces direct effects and gives individuals rights which the national courts are required to protect and that that article must be interpreted as meaning that the VAT levied in a Member State on the importation from another Member State by a non-taxable person, where that tax is not charged by an individual on similar products within the Member State of importation must be calculated in such a way as to take account of the amount of VAT paid in the exporting Member State still incorporated in the value of the product at the time of its importation, so that that amount does not form part of the value for tax purposes and must also be deducted from the VAT due on importation.
Domstolen bemærkede i sagerne indledningsvis, at det fremgår af dens faste praksis, at artikel 95 opstiller et forbud mod afgiftsmæssig forskelsbehandling af importerede varer, og at dette forbud har umiddelbare retsvirkninger, der skaber rettigheder for borgerne, som de nationale retsinstanser skal beskytte.
It followed that, contrary to the contention of the Italian Republic, the Kingdom of Spain and the Hellenic Republic, the relevant Community provisions did not leave Community citizens in a state of uncertainty as to their rights in regard to the prohibition of fiscal discrimination against imported products.
Det måtte i modsætning til, hvad de sagsøgte medlemsstater havde gjort gældende, følge heraf, at de relevante fællesskabsretlige bestemmelser ikke kan antages at efterlade nogen tvivl med hensyn til omfanget af EF-borgernes ret tigheder, for så vidt angår princippet om forbud mod afgiftsmæssig forskelsbehandling af importerede varer.
Moreover, it was common ground that the national provisions in force on that subject provided for payment of VAT on the importation by non-taxable persons of goods in respect of which VAT had already been paid in the exporting Member State without permitting the persons concerned to deduct the residual VAT from the amount of the VAT due on importation whereas deliveries of similar products carried out by non-taxable persons within the territory of the Member States concerned were not subject to VAT.
Domstolen bemærkede herefter, at det var ubestridt, at der i henhold til de gældende nationale bestemmelser på området skal opkræves moms i forbindelse med ikke-afgiftspligtige personers import af varer, som der allerede er betalt moms af i eksportmedlemsstaten, uden at de pågældende i den moms, der skal erlægges ved importen, kan fratrække residualværdien af den allerede betalte moms, skønt der ikke skal betales moms ved overdragelser inden for de sagsøgte
Such provisions were incompatible with the prohibition of fiscal discrimination against imported products inasmuch as, notwithstanding the direct effect of Article 95, they placed non-taxable importers in a Member State in a state of uncertainty as to their right to rely on that article and were likely to cause officials of the national administrations responsible for charging VAT not to apply the principle of the deduction of residual VAT.
De retsundergivnes adgang til ved de nationale retsinstanser at påberåbe sig umiddelbart anvendelige traktatbestemmelser er således kun udtryk for et retssikkerhedsmæssigt mindstemål og er ikke i sig selv tilstrækkeligt til at sikre en fuldstændig og udtømmende anvendelse af Traktaten.
The possibility open to parties to rely on directly applicable provisions of the Treaty before national courts was no more than a minimum guarantee and did not of itself ensure the full and complete application of the Treaty.
Domstolen tilføjede, at hensynet til retssikkerheden og retsbeskyttelsen af private tilsiger, at medlemsstaterne på de områder, der er reguleret af fællesskabsretten, skal udforme deres retsregler så utvetydigt, at de retsundergivne sættes i stand til på tilstrækkelig klar og tydelig måde at kende deres rettigheder og forpligtelser, og således at de nationale retsinstanser kan sikre iagttagelsen heraf.
Moreover, the principles of legal certainty and the protection of individuals required that, in the areas covered by Community law, the rules of law of the Member States should be formulated in an unequivocal manner which allowed the persons concerned to be aware of their rights and obligations in a clear and precise manner and allowed the national courts to ensure respect for them.
Hvad angår det af Italien og Grækenland anførte om, at der ikke er indført nogen fælles momsordning, som finder anvendelse på import af den omhandlede art, kunne dette ikke lægges til grund, ligesom der ikke kunne gives Spanien medhold i, at der ved Kommissionens påstande blev set bort fra den form for afgift, som moms er, og fra, at problemet er et spørgsmål om fordelingen mellem medlemsstaterne af afgiftsprovenuet.
The Court rejected the submissions put forward in their defence by the Italian Republic and the Hellenic Republic concerning the current absence of a common system of VAT applicable to the import transactions at issue and the argument of the Kingdom of Spain based on the nature of VAT and the division of tax revenue between the Member States.
For det første kunne en fratrækning i importmedlemsstaten af den del af den i eksportmedlemsstaten betalte moms, der endnu er indeholdt i varernes værdi på tidspunktet for importen, ikke antages at stride mod beskaffenheden af den form for afgift, der er tale om, nemlig en afgift på forbrug, idet afgiften må antages at bevare denne karakter, uanset at der sker en fordeling med hensyn til afgiftsbyrden mellem henholdsvis eksport- og importmedlemsstaten.
On the one hand, the deduction in the Member State of importation of the amount of VAT paid in the exporting Member State which is still incorporated in the value of the goods at the time of importation in no way cast doubt on the inherent nature of VAT as a tax on consumption inasmuch as such a characterization was independent of the division of the fiscal burden between the exporting and importing Member State.
For det andet bemærkede Domstolen, at selv om det henhører under fællesskabslovgiver at indføre en fælles momsordning, der indebærer en fuldstændig konkurrencemæssig neutralitet, en fuldstændig afgiftsfritagelse i eksportlandet ved import som omhandlet samt en rimelig fordeling af afgiftsprovenuet mellem medlemsstaterne, er artikel 95, så længe en sådan ordning ikke er blevet indført, til hinder for, at en medlemsstat anvender sin momsordning på importerede varer på en måde, der strider mod princippet om forbud mod afgiftsmæssig forskelsbehandling.
On the other, although the establishment of a common system of VAT involving complete competitive neutrality, a complete exemption from tax of the imports at issue in the exporting country and an equitable division of tax revenue among the Member State was a matter for the Community legislature, until such time as such a system has been set up, Article 95 prohibits Member States from applying their VAT systems to imported products in a way contrary to the prohibition of fiscal discrimination.
Gennemførelsen af den i Traktatens artikel 99 foreskrevne harmonisering af afgiftslovgivningerne er således ikke nogen forudsætning for at anvende artikel 95, der indeholder en forpligtelse for medlemsstaterne til straks at anvende deres afgiftslovgivninger på en ikke-diskriminatorisk måde, også selv om der ikke er sket nogen harmonisering.
The implementation of the harmonization of tax legislation under Article 99 of the Treaty could not be made into a condition precedent to the application of Article 95, which requires the Member States to apply, immediately, their tax legislation in a way which involves no discrimination even before any harmonization.
Det hedder i domskonklusionerne:
The Court held that:
(Den Italienske Republik)(Kongeriget Spanien)(Den Hellensk e Republik) har tilsidesat sine forpligtelser i henhold til EØF­Traktatens artikel 95 ved ikke at indføre nogen ordning, hvorefter ikke­merværdiafgi ftspligtige per­soner, som til (Italien)(Spanien)(Grækenland) importerer ν arer, hvoraf der allerede er betalt moms i en anden medlemsstat, og som ikk e har kunnet opnå tilbagebetaling heraf, kan fratrække den del af den i eksportmedlems­staten betalte moms, som endnu indgår i varernes værdi på importtidspunk­tet, i den moms, der skal erlægges ved importen, skønt der ikke skal beta­les moms ved overdragelser inden for (Italien) (SpanienHGr ækenland) af tilsvarende varer mellem ikke­afgiftspligtige personer.
By not adopting the measures necessary to permit non-taxable persons who import into (Italy) (Spain) (Greece) goods on which VAT has already been charged in another Member State and who have been unable to obtain a reimbursement of that amount to deduct from the VAT due on importation the proportion of VAT paid in the Member State of exportation which is still contained in the value of the goods when imported, in cases where the supply within (Italy) (Spain) (Greece) of similar goods by non-taxable persons is not subject to VAT', (the Italian Republic) (the Kingdom of Spain) (the Hellenic Republic) has failed to fulfil its obligations under Article 95 of the EEC Treaty.
(Den Italienske Republik)(Kongeriget Spanien) (Den Hellenske Republik og Kongeriget Spanien) betaler sagens omkostninger."
(The Italian Republic) (The Kingdom of Spain) (The Hellenic Republic) is ordered to pay the costs.'
Generaladvokat Marco Darmon fremsatte forslag til afgørelse den 6. november
Mr Advocate General Marco Darmon delivered his Opinion at the sitting on 6 November 1990.
"at Domstolen giver Kommissionen medhold i de mod Kongeriget Spanien, Den Hellenske Republik og Den Italienske Republik anlagte sager, og at de sagsøgte medlemsstater tilpligtes at betale sagsomkostningerne."
He proposed that the Court should "grant the application brought by the Commission against the Kingdom of Spain, the Hellenic Republic and the Italian Republic and order those States to pay the costs".
Sag C­154/89: Kommissionen for De Europæiske Fællesskaber mod Den Franske Republik Sag C­180/89: Kommissionen for De Europæiske Fællesskaber mod Den Italienske Republik Sag C­198/89: Kommissionen for De Europæiske Fællesskaber mod Den Hellenske Republik 26.2.1991 "Fri bevægelighed for personer ­ traktatbrud ­ fri udveksling af tjenesteydel­ser ­ turistguider ­ uddannelseskrav i henhold til national lovgivning" (Domstolens plenum)
Case C-154/89 - 26 February 1991 Commission of the European Communities ν French Republic Case C-180/89 - 26 February 1991 Commission of the European Communities ν Italian Republic Case C-198/89 - 26 February 1991 Commission of the European Communities ν Hellenic Republic (Free movement of persons - Failure to fulfil an obligation under the Treaty - Freedom to provide services - Tourist guides - Professional qualification prescribed under national law) (Full Court)
Ved stævninger, indgivet den 2. maj, den 24. maj og den 20. juni 1989, havde Kommissionen anlagt sag mod henholdsvis Den Franske Republik, Den Italienske Republik og Den Hellenske Republik. I alle sager var der nedlagt påstand om, at de respektive medlemsstater havde tilsidesat deres forpligtelser efter EØF­Traktatens artikel 59 ved at kræve, at turistguider, som ledsager en gruppe turister fra en anden medlemsstat, skal have et særligt erhvervskort eller en særlig faglig tilladelse.
By applications lodged at the Court Registry on 2 May, 24 May and 20 June 1989, the Commission brought three actions for declarations that the French Republic, the Italian Republic and the Hellenic Republic had failed to fulfil their obligations under Article 59 of the EEC Treaty by requiring persons who provide services as a tourist guide accompanying a group of tourists from another Member State to hold a licence.
Domstolen bemærkede indledningsvis, at når henses til visse tjenesteydelsers konkrete karakter, kan det forhold, at en medlemsstat stiller bestemte krav til tjenesteyderens kvalifikationer i medfør af de regler, der gælder for sådanne aktiviteter på dens område, ikke anses for at være i strid med Trakta­
The Court pointed out first that having regard to the specific requirements of the provision of certain services, the fact that a Member State might make the provision of such a service subject to conditions concerning the qualifications of the person providing it under rules governing such activities on its territory could not be regarded as incompatible with Articles 59 and 60 of the Treaty once it was established that there were imperative reasons in the domain concerned justifying regulation in the public interest, that that interest was not protected by the rules of the Member State in which the person providing the service was established and the same result could not be obtained by less restrictive rules.
Domstolen bemærkede herefter, at som medlemsstaterne har anført, kan det være en grund til at begrænse den fri udveksling af tjenesteydelser, at der er vægtige almene hensyn knyttet til anerkendelsen og beskyttelsen af kunstneriske, historiske og arkæologiske værdier, til at kendskabet hertil udbredes i videst mulige omfang, og til forbrugerbeskyttelsen. Imidlertid går kravene i de nationale bestemmelser ud over det, som er nødvendigt for at tilgodese disse hensyn.
The Court also noted that the public interest connected with the promotion and conservation of historical, artistic and archaeological treasures, the best possible dissemination of knowledge concerning a country's artistic and cultural heritage and the protection of consumers could, as the Member States concerned argued, constitute an imperative reason justifying a restriction of freedom to provide services.
Den form for professionel ledsagelse, som den foreliggende sag omhandler, foregår nemlig under særlige betingelser.
In this case, the professional guide accompanies the tourists under special conditions.
Turistguiden, som enten er selvstændig eller ansat, rejser med en bestemt gruppe turister.
The guide, whether an employed or self-employed person, travels with the group of tourists he is accompanying over a fixed itinerary.
Guiderne rejser med gruppen fra den medlemsstat, hvor de er bosat, til den medlemsstat, som skal besøges.
They travel temporarily in a group from the Member State in which they are established to the Member State they wish to visit.
Kravet om tilladelse i de medlemsstater, som er mål for rejserne, begrænser derfor antallet af turistguider, der kan ledsage bestemte grupper af turister. Dette kan medføre, at en arrangør af rejser anvender lokale guider, som er ansatte eller selvstændige i den medlemsstat, hvor tjenesteydelsen erlægges. Denne følge kan dog være til ulempe for turisterne, som er modtagere af tjenesteydelserne, idet de kan få en guide, som ikke taler deres sprog og som ikke kender deres interesser og særlige forventninger.
Under those circumstances, the effect of the licence requirement imposed by the Member State of destination was to reduce the number of guides who accompanied tourists following a fixed itinerary, which could lead tour operators to give preference in employment to local guides, employed or established in the Member State in which the service is provided.
Domstolen bemærkede endvidere, at spørgsmålet, om sådanne grupperejser er rentable, afhænger af arrangørens omdømme, idet der er konkurrence fra de øvrige rejsebureauer. Bevarelsen af omdømmet og konkurrencen medfører i sig selv en vis udvælgelse af turistguider og kontrol med kvaliteten af deres arbejde.
The Court also observed that profitable operation of such group holidays depended on the commercial reputation of the tour operator, who is subject to competitive pressure from other travel agents and that the maintenance of that reputation and the pressure of competition lead to tourist guides being selected to a certain degree and provides a check on the quality of their services.
Dette forhold bidrager som følge af turistgruppernes særlige forventninger til, at de historiske værdier anerkendes og bevirker, at et kendskab til kunstneriske og historiske værdier udbredes i videst mulige omfang.
That situation was likely to contribute, in the light of the expectations of the tourist groups involved, to the promotion of historical treasures and the best possible dissemination of knowledge of the country's artistic and cultural heritage.
Domstolen konkluderede, at som følge af de begrænsninger, som de nationale bestemmelser indebærer, er de uforholdsmæssige i forhold til det tilsigtede mål.
Having regard to the restrictions involved, it followed that the national rules at issue were disproportionate to the objective to be achieved.
Sag C-154/89
Case C-154/89
Den Franske Republik har tilsidesat sine forpligtelser efter EØF-Traktatens artikel 59 ved at kræve, at turistguider, der ledsager en
The French Republic has failed to fulfil its obligations under Article 59 of the EEC Treaty by requiring persons who provide services as a tourist guide accompanying a group of tourists from another Member State, when the services consist in guiding tourists in places in certain French departments or communes other than museums and historical monuments which may be visited only with a specialized professional guide, to hold a licence which is dependent on the possession of a specific qualification generally awarded on the passing of an examination.
Den Italienske Republik har tilsidesat sine forpligtelser efter EØF­Traktatens artikel 59 ved at kræve, at turistguider, der ledsa­ger en gruppe fra en anden medlemsstat ­ og gruppen skal guides andre steder end på museer og historiske seværdigheder, som forud­sættes besøgt med en specialiseret guide ­ har en tilladelse, som først meddeles, når den pågældende har bestået en prøve som bevis for visse kvalifikationer.
The Italian Republic has failed to fulfil its obligations under Article 59 of the EEC Treaty by requiring persons who provide services as a tourist guide accompanying a group of tourists from another Member State, when the services consist in guiding tourists in places other than museums and historical monuments which may be visited only with a specialized professional guide, to hold a licence which is dependent on the possession of a specific qualification generally awarded on the passing of an examination.
Sag C­198/89: Domstolen udtalte og bestemte:
Case C-198/89
Den Hellenske Republik har tilsidesat sine forpligtelser efter EØF­Traktatens artikel 59 ved at kræve, at turistguider, som ledsager en gruppe fra en anden medlemsstat ­ og gruppen skal guides andre steder end på museer og historiske seværdigheder, som forudsættes besøgt med en specialiseret guide ­ har en særlig faglig tilladelse, som forudsætter en vis uddannelse, efter hvis gennemførelse der udstedes et diplom.
The Hellenic Republic has failed to fulfil its obligations under Article 59 of the EEC Treaty by requiring persons who provide services as a tourist guide accompanying a group of tourists from another Member State, when the services consist in guiding tourists in places other than museums and historical monuments which may be visited only with a specialized professional guide, to hold a licence which is dependent on the possession of a specific qualification generally awarded on the passing of an examination.
Den Hellenske Republik betaler sagens omkostninger.
The Hellenic Republic is ordered to pay the costs."
Generaladvokat Carl Otto Lenz fremsatte forslag til afgørelse den 5. december
Mr Advocate General Carl Otto Lenz delivered his Opinion at the sitting on 5 December 1990.
Han foreslog Domstolen at træffe følgende afgørelse:
He proposed that the Court should "allow the Commission's application in the terms in which it is sought and order the defendants to pay the costs"
"Der gives dom efter Kommissionens påstand og de sagsøgte dømmes til at betale sagens omkostninger i overensstemmelse med påstanden herom."
Case C-292/89 The Queen ν Immigration Appeal Tribunal, ex parte Gustaff Desiderius Antonissen (Reference for a preliminary ruling) (Free movement of persons - Freedom of movement for workers - Right of residence - Seeking employment - Temporal limitation) (Full Court)
Antonissen, der er belgisk statsborger, indrejste i Det Forenede Kongerige i oktober 1984.
Mr Antonissen arrived in the United Kingdom in October 1984.
Han havde endnu ikke fundet beskæftigelse, da han den 30. marts 1987 blev idømt to fængselsstraffe af Liverpool Crown Court for ulovlig besiddelse af kokain samt besiddelse af kokain med forsæt til at forhandle den. Den 27. november 1987 traf Secretary of State for Home Affairs afgørelse om udvisning af Antonissen fra Det Forenede Kongeriges territorium.
He had not yet found work there when, on 30 March 1987, he was sentenced by the Liverpool Crown Court to two terms of imprisonment for unlawful possession of cocaine and possession of that drug with intent to supply.
Antonissen indbragte denne afgørelse for Immigration Appeal Tribunal, idet han gjorde gældende, at han som EF-statsborger var omfattet af fællesskabsrettens bestemmelser om beskyttelse af vandrende arbejdstagere.
Mr Antonissen lodged an appeal against the Secretary of State's decision with the Immigration Appeal Tribunal. Before the Tribunal Mr Antonissen argued that since he was a Community national he must qualify for the protection afforded by Community law to migrant workers.
Tribunal fandt, at eftersom han havde søgt beskæftigelse på engelsk territorium i over seks måneder, kunne han ikke længere behandles som EF-arbejdstager og kræve fælles skabsbestemmelserne anvendt.
The Tribunal took the view that, since he had been seeking employment in the United Kingdom for more than six months, he could no longer be treated as a Community worker and claim that Community law should apply in his case.
Den nationale ret ønskede med de præjudicielle spørgsmål i det væsentlige fastslået, om fællesskabsrettens bestemmelser om arbejdskraftens frie bevæge lighed er til hinder for, at det i en medlemsstats lovgivning bestemmes, at en statsborger i en anden medlemsstat, der er indrejst på den førstnævnte stats område for at søge beskæftigelse dér, kan udvises - medmindre udvisningen påklages - såfremt den pågældende ikke har opnået beskæftigelse inden seks måneder.
By means of the questions submitted to the Court for a preliminary ruling the national court essentially sought to establish whether it was contrary to the provisions of Community law governing the free movement of workers for the legislation of a Member State to provide that a national of another Member State who entered the first State in order to seek employment may be required to leave the territory of that State (subject to appeal) if he has not found employment there after six months.
Det blev herom under sagen gjort gældende, at efter ordlyden af Traktatens artikel 48 kan EF-statsborgerne kun påberåbe sig retten til at bevæge sig frit inden for medlemsstaternes område med henblik på at søge faktisk tilbudte stillinger, hvorimod retten til ophold på medlemsstaternes område er betinget af, at der udøves en beskæftigelse dér.
In that connexion it had been argued that, according to the strict wording of Article 48 of the Treaty, Community nationals are given the right of move freely within the territory of the Member States for the purpose only of accepting offers of employment actually made whilst the right to stay in the territory of a Member State is stated to be for the purpose of employment.
Domstolen bemærkede, at en sådan fortolkning, der ville fratage en statsborger i en medlemsstat retten til at bevæge sig frit og til at tage ophold inden for de andre medlemsstaters område for at søge beskæftigelse dér, ikke kunne til trædes.
Such an interpretation would exclude the right of a national of a Member State to move freely and to stay in the territory of the other Member States in order to seek employment there, and could not be upheld.