natgillin/translations-raw huggingface dataset:
Spørgsmålene er rejst under en tvist mellem Lopex Export GmbH (herefter »Lopex«) og Hauptzollamt Hamburg-Jonas vedrørende tildeling af eksportrestitutioner i forbindelse med udførsel af vallepulver, hvoraf sukkerindholdet delvis er uddraget, og som sælges under navnet »Anilac«.
(2) If not, what are the consequences in particular in a case where binding tariff information, differing from the amended nomenclature, has been issued and/or there is an export licence with an advance-fixing certificate which is valid for six months yet?*
Finanzgericht Hamburg besluttede at udsætte sagen, indtil Domstolen havde truffet præjudiciel afgørelse vedrørende følgende spørgsmål:
In order to answer the first question concerning the validity of the first indent of the first paragraph of Article 13 of Regulation No 1715/90, it is necessary to bear in mind the objective of that regulation and such of its parts as are relevant to this case.
Det udtales i forordningens tredje betragtning, al det er nødvendigt såvel for at sikre de erhvervsdrivende en vis retssikkerhed i udøvelsen af deres virksomhed som for at lette toldmyndighedernes arbejde og opnå en større ensartethed i gennemførelsen af Fællesskabets toldlovgivning, at der indføres bestemmelser, som forpligter toldmyndighederne til at meddele oplysninger, der på visse nøje fastsatte betingelser binder administrationen.
As the Council and the Commission were right to point out, the aim of binding tariff information is to enable the trader to proceed with certainty where there are doubts as to the classification of goods in the existing customs nomenclature, thereby protecting him against any subsequent change in the position adopted by the customs authorities with regard to the classification of the goods. However, such information is not aimed at, nor can it have the effect of, guaranteeing that the tariff heading to which the trader refers will not subsequently be amended by a measure adopted by the Community legislature.
Ifølge forordningens ottende betragtning bør det fastsættes, »under hvilke betingelser den meddelte oplysning som følge al fællesskabsforanstaltninger, der ændrer den eksisterende ret eller vedrører fortolkningen af denne ret, ophører med at gælde ...«.
Accordingly, not only is the provision in question in keeping with the requirements inherent in the principle of legal certainty, but it also precludes a trader such as Lopex from being able to entertain, on the sole basis of binding tariff information, a legitimate expectation that the tariff heading in question will not be amended by a measure adopted by the Community legislature.
»1) Er artikel 13, stk. 1, første led, i forordning (EØF) nr. 1715/90 henset til princippet om beskyttelse af den berettigede forventning og retssikkerhedsprincippet forenelig med fællesskabsretten i det omfang, bestemmelsen foreskriver, at en bindende tariferingsoplysning ophører med at have gyldighed som følge af vedtagelsen af en forordning om ændring af toldnomenklaturen, uden at der er fastsat nogen tidsbegrænsede overgangsbestemmelser?
According to the third recital in the preamble to that regulation, it appeared necessary, in order to ensure a measure of legal certainty for traders when carrying on their activities, to facilitate the work of the customs services themselves and secure more uniform application of Community customs law, to establish rules which oblige customs authorities to provide information which is binding on the administration under certain well-defined conditions.
Lopex har gjort gældende, at artikel 13, stk. 1, første led, i forordning nr. 1715/90 er ugyldig, for så vidt som den ikke fastsætter nogen overgangsforanstaltninger, der i
In view of the negative answer given to the first question submitted for a preliminary ruling, there is no need to answer the second question.
overensstemmelse med fællesskabsrettens almindelige principper tilgodeser det nødvendige hensyn til beskyttelse af den berettigede forventning og retssikkerheden.
'Consideration of the first indent of the first paragraph of Article 13 of Council Regulation (EEC) No 1715/90 of 20 June 1990 on the information provided by the customs authorities of the Member States concerning the classification of goods in the customs nomenclature, in the light of the principle of the protection of legitimate expectations and the principle of legal certainty, has not disclosed the existence of any factors of such a kind as to affect its validity.'
efterfølgende ændrer opfattelse vedrørende varernes tarifering.
Advocate General P. Leper delivered his Opinion at the sitting of the Fifth Chamber on 4 November 1997.
Den i sagen omhandlede retsforskrift opfylder derfor ikke blot kravene som følge af retssikkerhedsprincippet, men udelukker tillige, at en erhvervsdrivende som Lopex alene i tillid til en bindende tariferingsudtalelse kan nære nogen berettiget forventning om, at den pågældende position ikke vil blive ændret ved en af fællesskabslovgiver vedtaget retsakt.
'Consideration of the first indent of the first paragraph of Article 13 of Council Regulation (EEC) No 1715/90 of 20 June 1990 on the information provided by the customs authorities of the Member States concerning the classification of goods in the customs nomenclature, in the light of the principle of the protection of legitimate expectations and the principle of legal certainty, has not disclosed the existence of any factors of such a kind as to affect its validity.'
Da det første præjudicielle spørgsmål er besvaret benægtende, er det ufornødent at besvare det andet præjudicielle spørgsmål.
Case C-61/95 Hellenic Republic ν Commission of the European Communities Agriculture
»Gennemgangen af artikel 13, stk 1, første led, i Rådets forordning (EØF) nr. 1715/90 om oplysninger fra medlemsstaternes toldmyndigheder vedrørende tarifering af varer i toldnomenklaturen pågrundlag af princippet om beskyttelse af den berettigede forventning og retssikkerhedsprincippet har ikke frembragt noget, der kan berøre bestemmelsens gyldighed*
The Hellenic Republic brought an action for the partial annulment of Commission Decision 94/871/EC of 21 December 1994 ('the contested decision'), in so far as it concerns production aid for olive oil and cotton and expenditure in respect of tobacco.
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 4. november 1997.
According to the summary report, supervision of expenditure in the olive oil sector is inadequate in Greece.
Han foreslog heri følgende besvarelse:
Expenditure in respect of production aid for olive oil
»Gennemgangen af artikel 13, stk. 1, første led, i Rådets forordning (EØF) nr. 1715/90 af 20. juni 1990 om oplysninger fra medlemsstaternes toldmyndigheder vedrørende tarifering af varer i toldnomenklaturen på grundlag af princippet om beskyttelse af den berettigede forventning og retssikkerhedsprincippet har intet frembragt, der kan rejse tvivl om bestemmelsens gyldighed.«
In the Greek Government's view, the establishment of a register of olive cultivation is objectively impossible.
Sag C-61/95 Den Hellenske Republik / Kommissionen for De Europæiske Fællesskaber Landbrug
of the authorities and bodies, before the end of the following year, on the basis of the annual accounts.
29. januar 1998 regnskabsåret 1991*
Since that was the course taken by the Commission in this case, the plea at present under consideration must be rejected.
»Afslutning af EUGFL-regnskaber (Sjette Afdeling)
Expenditure in respect of tobacco
Udgifter til støtte til bomuldsproduktionen
Expenditure in respect of production aid for cotton
Den Hellenske Republik har anlagt sag med påstand om annullation af Kommissionens beslutning 94/871/EF af 21. december 1994 (herefter »den anfægtede beslutning«), for så vidt angår den del heraf, der vedrører støtte til produktion af olivenolie og bomuld samt udgifterne vedrørende tobak.
The irregularities found in the summary report concerning expenditure in respect of tobacco relate to four different complaints.
Ifølge den sammenfattende rapport er kontrollen med udgifterne i olivenoliesektoren i Grækenland utilstrækkelig.
Under the heading 'Production aid for cotton', the summary report also points to deficiencies in the monitoring of expenditure.
Der findes navnlig ikke nogen dyrkningsarealfortegnelse, edbregistrene er uanvendelige, kontrol på stedet gennemføres kun i utilstrækkeligt omfang og kontrollen på grundlag af dokumenter opfylder kun delvis de garantier, EUGFL stiller krav om.
In particular, it refers to a request by the EAGGF to the Greek authorities to hold an inquiry for the purpose of detecting fraud in the cotton sector.
Den græske regering har anført, at det har vist sig objektivt umuligt at udfærdige en fortegnelse over olivcndyrkningsarealer.
As the Court held the final and conclusive decision on the annual clearance of accounts is taken at the conclusion of the specific procedure giving effect to the audi alteram partem rule, during which the Member States concerned are provided with all the guarantees necessary for them to present their point of view.
Der kan i den forbindelse blot henvises til, at Domstolen i dommen i sagen Grækenland mod Kommissionen har fastslået, at såfremt Kommissionen som et led i løsningen af sin opgave med afslutning af regnskaberne i stedet for at afslå finansiering af samtlige udgifter udfolder bestræbelser på at opstille regler, hvorved der kan opnås en differentiering på grundlag af den risikograd, som forskellige grader af utilstrækkelig kontrol repræsenterer for EUGFL, skal medlemsstaten godtgøre, al de kriterier, som Kommissionen i den forbindelse benytter, er vilkårlige og urimelige.
On this point, it need merely be observed that in Case C-50/94 Greece ν Commission, the Court has already held that if, in its function of clearing the accounts the Commission, instead of refusing the entire expenditure, endeavours to draw up rules to differentiate according to the degree of risk posed to the EAGGF by different levels of defective supervision, the Member State must show that those criteria are arbitrary and unfair.
Den græske regering har ikke ført et sådant bevis, og dens anbringende om manglende kompetence skal derfor forkastes.
Since the Greek Government has adduced no such evidence, its plea that the Commission had no such power must be rejected.
Det fremgår af brevvekslingen mellem Den Hellenske Republik og Kommissionen, at de græske myndigheder i al fald fra 1992 var fuldt ud klar over, at problemet vedrørende kontrollen i bomuldssektoren var alvorligt. Kommissionens meddelelse i september 1994 om, at der ville ske en korrektion med en fast sats på 25% var altså ikke uventet, og Kommissionen har derfor ikke tilsidesat retten til kontradiktion.
As is shown by the exchange of correspondence between the Hellenic Republic and the Commission, the Greek authorities were, at least from 1992, fully aware of the gravity of the problem of monitoring in the cotton sector.
Hvad angår den påståede objektive umulighed af at oprette en olivendyrkningsarealfortegnelse henviser Domstolen til, at den græske regering først ved en skrivelse af 20. december 1988, dvs. efter udløbet af den indrømmede frist til den 31. oktober 1988, forelagde Kommissionen et forsøgsprogram med henblik på udfærdigelsen af nævnte fortegnelse.
In this case, the summary report of 21 December 1994 expressly refers to an inquiry, the results of which are summarised in an inspection visit report of 28 September 1994. Since the latter report was not, however, received by the Permanent Representation of the Hellenic Republic to the European Communities until 22 December 1994, that is to say, the day after the contested decision was adopted, the applicant was not able to discuss the results of the inquiry before the final decision.
Som fastslået af Domstolen i dom af 4. juli 1996, Grækenland mod Kommissionen, kan den omstændighed, at Kommissionen efter dette tidspunkt har bistået den græske regering i dens bestræbelser på at opfylde sine forpligtelser, på baggrund heraf ikke udgøre et bevis for, at det var absolut umuligt at indføre fortegnelsen på den fastsatte dato, idet den græske regering ikke har fremført argumenter, der vedrører tiden før den 31. oktober 1988.
In contrast to the summary report for 1990, which, under the heading 'Irregularly granted tobacco premiums' had entered a negative reservation in respect of the correction while the results of the inquiry were awaited, the correction entered in the summary report for 1991 is conclusive in character. Since the Commission has not shown that the Greek authorities were aware of the inspection visit report before it was officially
Da Kommissionen ikke har godtgjort, at de græske myndigheder havde fået kendskab til kontrolrapporten, før den officielt blev afgivet, skal den anfægtede beslutning derfor annulleres på dette punkt som følge af tilsidesættelse af kontradiktionsprincippet.
distributed, the contested decision must be annulled on that point for breach of the audi alteram partem rule.
Klagepunkterne vedrørende »sikkerhedsstillelser i forbindelse med præmier for tobak i blade*, »nedsættelser af præmier og interventionspriser ved overskridelse af de maksimale garantimængder* og »beregning af det endelige beløb*
Complaints concerning: securities in respect of premiums for leaf tobacco; reduction of premiums and intervention prices where maximum guaranteed quantities were exceeded; and calculation of the final adjustment
1 henhold til artikel 5, stk. 2, litra b), i forordning (EØF) nr. 729/70 af 21. april 1970 om finansiering af den fælles landbrugspolitik afslutter Kommissionen efter høring af EUGFL-komitéen inden udløbet af det følgende år kontorernes og organernes regnskaber på grundlag af de fremlagte årsregnskaber.
31 January 1994 for the transmission of supplementary information with regard to the clearance of accounts for 1991. In this case, it was only in notes dated 12 December 1994, in other words a few days before the final decision, that the Hellenic Republic informed the Commission of certain facts which, in its view, were relevant.
Kommissionen kan dog, såfremt oplysningerne skal gives af medlemsstaterne, og de kontrolforanstaltninger, som den finder det hensigtsmæssigt at iværksætte, ikke fører til endelige resultater, opgøre regnskaberne på grundlag af de oplysninger, der er fremkommet i forbindelse med regnskabsafslutningsproceduren, idet den forbeholder sig adgang til at korrigere denne afgørelse i forbindelse med en senere regnskabsafslutning.
Since that information obviously reached the Commission outside the prescribed period, the Commission was not bound to take it into account in the final decision. The application should therefore be dismissed on those heads.
Klagepunktet vedrørende »ulovligt udbetalte præmier for tobak*
For the remainder, dismisses the application;
Sidstnævnte rapport kom imidlertid først frem til Den Hellenske Republiks faste repræsentation ved De Europæiske Fællesskaber den 22. december 1994, dvs. dagen efter vedtagelsen af den anfægtede beslutning, og sagsøgeren har således ikke kunnet drøfte resultaterne af undersøgelsen, før den endelige beslutning blev truffet.
I am of the opinion that Commission Decision 94/871/EC of 21 December 1994 on the clearance of the accounts presented by the Member States in respect of the expenditure for 1991 of the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section should be declared valid and the applicant be ordered to pay the costs.'
I øvrigt frifindes Kornmissionen.
Recovery of aid — Not absolutely impossible)
Hver part bærer sine egne omkostninger.*
(State aid — Fiscal bonus on certain taxes (Sixth Chamber)
Generaladvokat A La Pergola fremsatte forslag til afgørelse i retsmødet CSjette Afdeling) den 17. april 1997.
It should, moreover, be emphasised that, although insuperable difficulties may prevent a Member State from complying with its obligations under Community law, mere apprehension of such difficulties cannot justify a failure by a Member State to apply Community law correctly.
»at frifinde Kommissionen for De Europæiske Fællesskaber for Den Hellenske Republiks påstand om annullai ion af den anfægtede beslutning, at fastslå, at Kommissionens beslutning 94/87l/EF af 21. december 1994 om afslutning af medlemsstaternes regnskaber over de udgifter for regnskabsåret 1991, der finansieres af Den Europæiske Udviklings- og Garantifond for Landbruget (EUGFL), garantisektionen, er gyldig, og at dømme sagsøgeren til at betale sagens omkostninger.«
By application lodged at the Court Registry on 18 August 1995, the Commission of the European Communities brought an action for a declaration that, by failing to adopt the measures necessary to comply with Commission Decision 93/496/EEC of 9 June 1993 and, in particular, by failing to recover aid granted as from the 1992 financial year in the form of a tax credit on income tax, municipal tax, or value added tax, unlawfully introduced by Ministerial Decree of 28 January 1992 in favour of professional road hauliers in Italy, the Italian Republic has failed to fulfil its obligations under the EC Treaty.
Sag C-280/95 Kommissionen for De Europæiske Fællesskaber / Den Italienske Republik Statsstøtte
In that connection the Court finds that, even if recovery of the tax credit does present difficulties from an administrative point of view, that fact is not such as to enable recovery to be deemed to be technically impossible.
»Statsstøtte — lempelse for visse skatter — tilbagesøgning af støtte - ingen absolut umulighed* (Sjette Afdeling) at have truffet de nødvendige foranstaltninger for at efterkomme Kommissionens beslutning 93/496/EØF af 9. juni 1993 og særligt ved ikke fra og med skatteåret 1992 at have krævet tilbagebetaling af støtten, der har form af et fradrag i indkomstskat, kommuneskat eller
As regards the resulting burdens on the tax authorities, it should be said that, by the Commission's letter of 15 April 1992 at the latest, the Italian Government was informed of the possible incompatibility of the tax credit scheme with Article 92(1) of the Treaty and, consequently, of the risk that it would have to recover that credit. To acknowledge in such circumstances that, recovery is impossible would be to call in question the effectiveness of Community law on State aid, which cannot be permitted.
Ved stævning indleveret til Domstolens Justitskontor den 18. august 1995 har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Den Italienske Republik har tilsidesat sine forpligtelser i henhold til EF-traktaten ved ikke
However, that condition is not satisfied where the defendant government merely informs the Commission of the legal and practical difficulties involved in implementing the decision, without taking any step whatsoever to recover the aid from the undertakings in question, and without proposing to the Commission any alternative arrangements for implementing the decision which would have enabled the alleged difficulties to be overcome.
Det skal ligeledes bemærkes, at selv om tilbagesøgningen af det omhandlede skattefradrag kan rejse administrative problemer, er dette ikke en omstændighed, der kan føre til, at tilbagesøgningen betragtes som teknisk umulig at gennemføre.
Declares that, by not complying with Commission Decision 93/496/EEC of 9 June 1993 on State aid procedure C 32/92 (ex NN 67/92) — Italy (tax credit for professional road hauliers), the Italian Republic has failed to fulfil its obligations under the EC Treaty;
Det hedder i domskonklusionen:
He proposed that the Court decide as follows:
•1) Den Italienske Republik har tilsidesat sine forpligtelser efter EF-traktaten ved ikke at have efterkommet Kommissionens beslutning 93/496/EØF af 9. juni 1993 om en procedure vedrørende statsstøtte C 32/92 (ex NN 67/92) Italien (skattefradrag til erhvervsudøvende vognmænd).
(1) By not complying with Commission Decision No 93/496/EEC of 9 June 1993 concerning State aid procedure C 32/92 (ex NN 67/92) — Italy (tax credit for professional road hauliers), the Italian Republic has failed to fulfil its obligations under the Treaty establishing the European Community.
Generaladvokat N. Fennelly fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 26. juni 1997.
Case T-67/94 Ladbroke Racing Ltd ν Commission of the European Communities State aid
Han foreslog følgende afgørelse:
27 January 1998
»1) Den Italienske Republik har tilsidesat sine forpligtelser i henhold til EF-traktaten ved ikke at have truffet de nødvendige foranstaltninger til at efterkomme Kommissionens beslutning nr. 93/496/EØF af 9. juni 1993 om en procedure vedrørende statsstøtte C 32/92 (ex NN 67/92) - Italien (skattefradrag til erhvervsudøvende vognmænd).
(Action for annulment — State aid — Market in bet-taking —Article 92(1) and (3) of the EC Treaty — Definition of aid — Tax measures — Obligation to refund) (Second Chamber, Extended Composition)
Retten
the PMU.
Sag T-67/94 Ladbroke Racing Ltd / Kommissionen for De Europæiske Fællesskaber Statsstøtte
The change in the allocation of the levies and the subsequent waiver of FF 180 million in betting levies as from 1985
»Annullationssøgsmål — statsstøtte — markedetfor væddemål — EF-traktatens artikel 92, stk. 1 og stk. 3 — begrebet støtte — beskatning — pligt til tilbagebetaling* (Anden Udvidede Afdeling)
Ladbroke wrote to the Commission on 11 August 1992. calling on il pursuant to Article 175 of the Treaty to define its position in respect of (a) the aids referred to in the complaint but not dealt with in the inserira decision; (b) the measures taker by the 'Commission to enforce the interim decision; and (c) the substantive procedure in respect of the aid concerned in the interim decision.
»1) Kommissionens beslutning 93/625/EØFaf 22. september 1993 om flere former for støtte, som den franske regering harydet til Société du Pari mutuel urbain (PMU) og andre væddeløbsselskaber annulleres i det omfang, det deri fastslås, at de fordele, PMU opnåede ved a) den ændrede fordeling af afgifterne, der skete i 1985 og 1986, b) likviditetsfordelene for PMU, dergjorde det muligt for gruppen at opnå henstand med betalingen af visse afgifter på væddemål, c) rådigheden over uafhentede gevinster og d) fritagelsen fra enmånedsreglen for fradrag af moms efter den 1. januar 1989, ikke udgør statsstøtte i traktatens artikel 92, stk 1 'sforstand.
On 22 September 19Q3 the Commission adopted Decision 93/625/EHC concerning aid granted by the French authorities to the PMU and to racecourse undertakings ('the contested decision'), terminating the procedure initiated against France.
I øvrigt skal den anfægtede beslutning også annulleres, for så vidt som forpligtelsen for den franske stat til at kræve tilbagebetaling af den støtte, som PMU opnåede ved fritagelsen for at bidrage til sociale formål derved tidsbegrænses, således at den ikke omfatterperioden fra 1989, men først fra den 11. januar 1991.
By letters of 13 and 20 December 1993, Ladbroke informed the Court of First Instance that, following the Commission's adoption of Decision 93/625, its action had become devoid of purpose and that it withdrew its application.
2) I øvrigt frifindes Kommissionen.
Ladbroke brought the present action by application lodged at the Registry of the Court of First instance on 4 February 1994.
Sag T-62/96 Willy de Corte / Kommissionen for De Europæiske Fællesskaber Tjenestemandsvedtægten
Furthermore, although the reduction in the public levy may be regarded as 'limited' in terms of the rate (approximately 1.6%), that does not mean that levels are also low in terms of net figures.
Tjenestemænd vedvarende delvis invaliditet — utykke — årsagsforbindelse (Anden Afdeling)
As regards, first, the criterion of the ongoing nature of the measure in question, Article 92(1) of the Treaty, as explained above, does not distinguish between permanent and provisional measures.
Sag T-157/96 Paolo Salvatore Affa ta to / Kommissionen for De Europæiske Fællesskaber Tjenestemandsvedtægten
Accordingly, the effects of that measure must be examined in order to determine whether the finding that Article 92(1) of the Treaty did not apply in this case was correct.