natgillin/translations-raw huggingface dataset:
Derfor medfører selv en ubetydelig nedgang i omsætningen i forhold til det forudgående år, ligesom en ubetydelig fejl ved vurderingen af den omsætning, der vil blive tale om ved udgangen af det løbende regnskabsår, at der skal betales et acontobeløb, som klart er højere end det beløb, der pr. 20. december nævnte år reelt er forfaldet.
Consequently, the least fall in turnover realized between one year and the next, as well as the least error in the estimate of the turnover which will be realized by the end of the year in course, would lead to a requirement to pay on account an amount manifestly
- 5 - giftssystem: ensartet beregningsgrundlag, er til hinder for, at de afgiftspligtige ved nationale bestemmelser pålægges at indbetale et beløb i moms, der svarer til 65% af det samlede beløb, som forfalder til betaling for en endnu ikke tilbagelagt periode.
On the other hand, for taxable persons who are required to make quarterly payments, the risk is less, for 88% of the quarter has already elapsed by the time that payment of 65% of the tax payable in respect of the last quarter of the year in course has to be made on 20 December.
Afgiftspligtige, der afkræves indbetalinger som nævnt, kan for nationale retter påberåbe sig de relevante bestemmelser i direktivet, dvs. artikel 10 og artikel 22, stk. 4 og 5."
Articles 10, 22(4) and 22(5) 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 (OJ 1977 L145, p.
Generaladvokat F. G. Jacobs fremsatte forslag til afgørelse i retsmødet den
Traders who are required to make such payments may invoke before national courts the relevant provisions of the directive, namely Articles 10, 22(4) and 22(5)."
24, marts 1993.
Mr Advocate General Jacobs delivered his Opinion on 24 March 1993.
Han mente, at der passende kunne gives følgende besvarelse:
He proposed that the Court should rule as follows:
"Nationale bestemmelser, hvorefter en afgiftspligtig skal indbetale et a contobeløb vedrørende merværdiafgift, der væsentligt kan over stige den afgift, han faktisk skylder på tidspunktet for betaling af acontobeløbet, er uforenelige med bestemmelserne i sjette momsdirektiv (Rådets direktiv 77/388/EØF).
"Provisions of national law requiring a trader to make an interim payment of value added tax which is likely to exceed substantially his actual tax liability at the time when the interim payment is made are incompatible with the provisions of the Sixth Directive on value added tax (Council Directive 77/388/EEC).
Afgiftspligtige, der afkræves sådanne beløb, kan påberåbe sig de relevante bestemmelser i direktivet for den nationale ret."
Traders who are required to make such interim payments may invoke the relevant provisions of the Sixth Directive in proceedings before national courts."
Ved kendelse af 4. marts 1992, indgået til Domstolen den 23. marts s.a., havde Landgericht München I stillet to præjudicielle spørgsmål vedrørende fortolkningen af EØF-traktatens artikel 7, stk. 1.
By order of 4 March 1992, which was received at the Court on 23 March 1992, the Landgericht München I referred to the Court two questions for a preliminary ruling on the interpretation of the first paragraph of Article 7 of the EEC Treaty.
Ved kendelse af 30. april 1992, indgået til Domstolen den 30. juli s.a., havde Bundesgerichtshof ligeledes stillet to præjudicielle spørgsmål vedrørende fortolkningen af denne bestemmelse.
By order of 30 April 1992, which was received at the Court on 30 July 1992, the Bundesgerichtshof also referred to the Court two questions on the interpretation of the same provision.
For så vidt angår udenlandske kunstnere følger det derimod af UrhG's § 125, stk. 2-6, således som bestemmelserne er blevet fortolket af Bundesgerichtshof og Bundesverfassungsgericht, at disse kunstnere ikke kan påberåbe sig bestemmelsen 1 § 96, stk. 1, såfremt fremførelsen har fundet sted uden for Tyskland.
On the other hand, it appears from the interpretation by the Bundesgerichtshof and the Bundesverfassungsgericht of the provisions of Paragraph 125(2) to 125(6) of the UrhG with respect to foreign performers that they may not rely on the provisions of Paragraph 96(1) where the performance has taken place outwith German territory.
De spørgsmål, Bundesgerichtshof havde forelagt i sag C-326/92, var opstået under sag mellem EMI Electrola mod Patricia og selskabets direktør, L. E. Kraul, angående forhandling i Tyskland af fonogrammer med optagelser af koncerter, som den britiske sanger Cliff Richard gav i Storbritannien i 1958 og 1959.
In Case C-326/92, the questions were referred by the Bundesgerichtshof in proceedings between EMI Electrola and Patricia and its managing director, Mr Kraul, with regard to the marketing in German territory of phonograms containing recordings of performances given by Cliff Richard, a singer of British nationality, in 1958 and 1959 in Great Britain.
EMI Electrola har eneret til at udnytte disse koncertoptagelser i Tyskland.
EMI Electrola owns the exclusive right to exploit in Germany recordings of those performances.
Selskabet gjorde gældende, at Patricia havde krænket sagsøgerens eneret ved uden samtykke at have bragt fonogrammer med disse optagelser i handelen.
It contended that Patricia had infringed its exclusive rights by marketing, without its agreement, phonograms reproducing those recordings.
Anvendelse af traktatens bestemmelser på ophavsretten og de beslægtede rettigheder
Application of the provisions of the Treaty to copyright and related rights
Domstolen bemærkede, at på fællesskabsrettens nuværende udviklingstrin og i mangel af fællesskabsretlige regler om harmonisering af national lovgivning tilkommer det medlemsstaterne, der herved skal tage hensyn til gældende internationale konventioner, at fastsætte betingelserne for og den nærmere udformning af beskyttelsen af ejendomsretten til litterære og kunstneriske værker.
In the present state of Community law, which is characterized by a lack of harmonization or approximation of legislation governing the protection of literary and artistic property, it is for the national legislatures to determine the conditions and detailed rules for such protection.
I lighed med andre industrielle og kommercielle ejendomsrettigheder, kan den eneret, der følger af retten til litterære og kunstneriske værker, påvirke såvel udvekslingen af varer og tjenesteydelser som konkurrenceforholdene inden for Fællesskabet.
Like other industrial and commercial property rights, exclusive rights granted over literary and artistic property are of a nature to affect trade in goods and services as well as competition within the Community.
Selv om disse rettigheder er reguleret i national lovgivning, er de af denne grund omfattet af traktatens krav og henhører følgelig under dennes anvendelsesområde.
For that reason those rights, although governed by national law, are subject to the requirements of the Treaty and consequently fall within the scope of its application.
Efter det således anførte, fastslog Domstolen, at ophavsretten og de beslægtede rettigheder nødvendigvis er omfattet af det almindelige forbud mod forskelsbehandling i traktatens artikel 7, stk. 1, uden at det derudover er nødvendigt at henføre disse rettigheder under traktatens specielle bestemmelser i artikel 30, 36, 59 og 66.
It follows that copyright and related rights necessarily fall within the scope of application of the general principle of the prohibition of discrimination laid down in the first paragraph of Article 7 without the need to link them specifically to Articles 30, 36, 59 and 66 of the Treaty.
Forskelsbehandling ifølge traktatens artikel 7, stk. 1
Page 7
tilsidesættelse af princippet om forbud mod forskelsbehandling 1 traktatens artikel 7, stk. 1.
Discrimination within the Meaning of the first paragraph of Article 7 of the Treaty
Det følger tværtimod af det i traktatens artikel 7 indeholdte forbud mod "al forskelsbehandling, der udøves på grundlag af nationalitet", at personer, der befinder sig i en fællesskabsretligt reguleret situation, skal behandles nøjagtigt ligesom den pågældende medlemsstats egne statsborgere.
It was accepted that Article 7 is not concerned with any disparities in treatment or the distortions which may result, for the persons and undertakings subject to the jurisdiction of the Community, from divergences existing between the laws of the various Member States, so long as the latter affect all persons subject to them, in accordance with objective criteria and without regard to their nationality.
Virkningen af traktatens artikel 7, stk. 1.
By prohibiting "any discrimination on grounds of nationality" Article 7 of the Treaty requires that persons in a situation governed by Community law be placed on a completely equal footing with nationals of the Member State.
Ifølge Domstolens faste praksis følger retten til ligebehandling i medfør af traktatens artikel 7, stk. 1, direkte af fællesskabsretten.
The effects of the first paragraph of Article 7 of the Treaty
Denne ret kan følgelig gøres gældende for de nationale domstole under en sag, hvor under der nedlægges påstand om, at diskriminerende bestemmelser i en national lov, hvorved statsborgere fra andre medlemsstater nægtes samme beskyttelse, som statens egne statsborgere er tillagt ved loven, kendes uanvendelige.
The Court has consistently held that the right to equal treatment is conferred directly by Community law. That right may consequently be relied upon before a national court in order to request it to disapply discriminatory provisions of a national law which do not afford nationals of other Member States the protection which they confer on its own nationals.
Ophavsretten og de hermed beslægtede rettigheder er omfattet af traktatens anvendelsesområde i artikel 7, stk. l's forstand; det almindelige forbud mod forskelsbehandling 1 denne artikel finder således anvendelse på disse rettigheder.
Copyright and related rights fall within the scope of application of the Treaty within the meaning of the first paragraph of Article 7; the general principle of the prohibition of discrimination laid down by that article is, therefore, applicable to those rights.
Præjudiciel "Arbejdskraftens frie bevægelighed - ligebehandling - varigheden af arbejdskontrakter for lektorer, som underviser i fremmedsprog" (Domstolens plenum)
The first paragraph of Article 7 of the Treaty must be interpreted as meaning that the principle of the prohibition of discrimination which it lays down may be directly invoked before national courts by an author or by an artist from another Member State or by their successors in title in order to demand that they be accorded the protection reserved to national authors and artists."
Ved kendelse af 27. maj 1992, indgået til Domstolen den 15. juni 1992, havde Arbeitsgericht Passau forelagt to præjudicielle spørgsmål vedrørende fortolkningen af EØF-traktatens artikel 48, stk. 2.
Mr Advocate General Jacobs delivered his Opinion on 30 June 1993.
Domstolen havde 1 en tidligere dom fastslået, at traktatens artikel 48, stk. 2, er til hinder for anvendelsen af en national bestemmelse om tidsbegrænsning af universiteters ansættelse af lektorer i fremmedsprog, såfremt der principielt ikke er fastsat en sådan tilsvarende begrænsning for universiteternes andre arbejdstagere.
"By virtue of the first paragraph of Article 7 of the Treaty, the courts of a Member State must allow performing artists who are nationals of other Member States to oppose the unauthorized reproduction of their performances on the same terms as the nationals of the first Member State."
Den tyske regering fandt, at denne dom ikke kan anvendes på et tilfælde som det foreliggende, hvor de nationale bestemmelser ikke blot giver mulighed for at ansætte lektorer, der underviser i fremmedsprog, på tidsbegrænsede kontrakter, men også det øvrige personale.
Case C-272/92 Maria Chiara Spotti ν Freistaat Bayern 20 October 1993 (Preliminary rul ing) (Freedom of movement for workers - Equality of treatment - Duration of contracts for foreignlanguage assistants) (Full Court)
Domstolen bemærkede herved, at der i relation til de andre personalekategorier, som den tyske regering henviste til, kun kan indgås tidsbegrænsede kontrakter, såfremt dette er objektivt begrundet.
By order of 27 May 1992, which was received at the Court on 15 June 1992, the Arbeitsgericht Passau referred to the Court two questions for a preliminary ruling on the interpretation of Article 48(2) of the EEC Treaty.
Hvad angår lektorer i fremmedsprog giver de relevante nationale bestemmelser derimod hjemmel til tidsbegrænsede kontrakter alene på grundlag af arbejdets karakter, ligesom det er bestemt, at arbejdskontrakter med lektorer i fremmedsprog altid skal gøres tidsbegrænsede.
The national court sought to ascertain whether Article 48(2) of the Treaty precluded the application of a national law according to which posts for foreignlanguage assistants must or may be the subject of employment contracts of limited duration, whereas, for other teaching staff performing special duties, recourse to such contracts must be individually justified by an objective reason.
Da de fleste lektorer i fremmedsprog er udenlandske statsborgere, kan denne forskellige behandling føre til, at disse bliver stillet dårligere end tyske statsborgere, og der foreligger således en indirekte forskelsbehandling, som er forbudt i henhold til traktatens artikel 48, stk. 2, medmindre den er objektivt begrundet.
The Court had already held that Article 48(2) of the Treaty must be interpreted as precluding the application of a provision of national law imposing a limit on the duration of the employment relationship between universities and foreignlanguage assistants where there is in principle no such limit with regard to other workers.
"EØF-traktatens artikel 48, stk. 2, er til hinder for, at der anvendes nationale bestemmelser, hvorefter lektorer, der underviser i fremmedsprog, skal eller kan ansættes ved hjælp af tidsbegrænsede arbejdskontrakter, mens indgåelse af sådanne kontrakter med andre lærere med henblik på særlige opgaver i hvert enkelt tilfælde skal være objektivt begrundet."
The German Government considered that that case-law could not be applied in a case where, as in the present case, national law allows not only foreignlanguage assistants to be engaged under contracts for a determinate period but also other categories of worker.
Generaladvokat F. G. Jacobs fremsatte forslag til afgørelse i retsmodet (Domstolens plenum) den 12. maj 1993.
The Court pointed out in that respect that, for the other categories of worker referred to by the German Government, conclusion of a contract for a determinate period is authorized only if it is justified by an objective reason.
"EØF-traktatens artikel 48, stk. 2, udelukker, at der anvendes en bestemmelse i national ret, som indebærer, at arbejdskontrakter mellem universiteter og lektorer i fremmedsprog skal gøres tidsbegrænsede, eller som uden videre giver hjemmel til at ansætte sådanne lektorer på tidsbegrænsede kontrakter, mens andre medarbejdere, der kan sidestilles med sådanne lektorer, 1 henhold til national ret kun kan ansættes for et begrænset tidsrum, såfremt der er en objektiv begrundelse for at gøre arbejdskontrakten tidsbegrænset."
Furthermore, for foreignlanguage assistants, the applicable national law, on the one hand, provides for the possibility of limiting the duration of the contracts solely on the basis of the nature of their activity and, on the other, provides that employment contracts of foreignlanguage assistants are always for a determinate period.
Ved kendelse af 12. juli 1991 indgået til Domstolen den 6. juli 1991 havde Corte Suprema di Cassazione forelagt et præjudicielt spørgsmål vedrørende fortolkningen af artikel 9, stk. 2, i Rådets forordning (EØF) nr. 1408/71.
"Article 48 (2) of the EEC Treaty precludes the application of national law according to which posts for foreignlanguage assistants must or may be the subject of employment contracts of limited duration, whereas, for other teaching staff performing special duties, recourse to such contracts must be individually justified by an objective reason."
Derefter vendte hun tilbage til Italien.
Mr Advocate General Jacobs delivered his Opinion on 12 May 1993.
Med det præjudicielle spørgsmål ønskede den nationale ret oplyst, om en medlemsstat efter artikel 9, stk. 2, i ovennævnte forordning er forpligtet til at give personer, der har været omfattet af den tvungne forsikring i en anden medlemsstat, og som ikke opfylder betingelserne for tilslutning til førstnævnte medlemsstats sociale sikringsordning, adgang til at blive tilsluttet denne ordning; en medlemsstat, som tillader sine statsborgere, der har arbejdet i et tredjeland, at blive tilsluttet ordningen, efter fællesskabsretten er forpligtet til at behandle sine statsborgere, der har arbejdet i en anden medlemsstat, på samme måde.
"Article 48(2) of the EEC Treaty precludes the application of a provision of national law which imposes a limit on the duration of an employment relationship between universities and foreignlanguage assistants, or which has the effect that the employment of such assistants on fixed-term contracts is automatically permitted, where in the case of other comparable workers employment for a fixed term is permitted under national law only if there is an objective ground for limiting the duration of the contract of employment."
Domstolen udtalte, at formålet med artikel 9, stk. 2, i forordning (EØF) nr. 1408/71 er at sikre ligestilling mellem forsikringsperioder tilbagelagt 1 forskellige medlemsstater, således at arbejdstagerne har mulighed for at opfylde betingelsen om, at der skal være tilbagelagt en forsikringsperiode
Case C-297/92 Istituto Nazionale della Previdenza Sociale (INPS) v C. Bagi ieri 20 October 1993 (Preliminary ruling) (Social security of migrant workers - Article 9(2) of Regulation (EEC) No 1408/71 - Taking account, in a Member State where the worker has not completed any period of insurance, of the insurance period which he has completed in another Member State) (Full Court)
Det fremgår derimod af bestemmelsens ordlyd, at den ikke fastsætter regler om de øvrige betingelser, der 1 de enkelte medlemsstaters lovgivning kan være opstillet for at erhverve en bestemt rettighed, såsom adgangen t11 at indbetale bidrag til en frivillig forsikring eller en frivillig fortsat forsikring i en medlemsstat.
By order of 12 July 1991, which was received at the Court on 6 July 1992, the Corte Suprema di Cassazione referred to the Court a question for a preliminary ruling on the interpretation of Article 9(2) of Council Regulation (EEC) No 1408/71.
Domstolen gjorde opmærksom på, at argumentet om, at arbejdstagere, der har haft beskæftigelse i et tredjeland, bliver behandlet bedre efter den italienske lovgivning, ikke kan influere på fortolkningen af artikel 9, stk. 2, i forordning nr. 1408/71, og at der under alle omstændigheder på fællesskabsrettens nuværende udviklingstrin ikke findes nogen regel, der forbyder en medlemsstat at behandle statsborgere, som har haft beskæftigelse i et tredjeland, og som derefter er vendt tilbage til deres hjemland og ikke længere arbejder, bedre end statsborgere, som har haft beskæftigelse i en anden medlemsstat, og som derefter befinder sig i samme situation.
Article 9 of the regulation requires a Member State to allow the affiliation to its social security schemes of persons who have been subject to compulsory insurance in another Member State and who do not satisfy the conditions for affiliation to the schemes in the first Member State;
Domstolen besvarede det forelagte spørgsmål således:
Community law requires a Member State, which allows its nationals who have worked in a third State to be so affiliated, to apply the same treatment to its nationals who have worked in another Member State.
En medlemsstat er Ikke efter artikel 9, stk. 2, i Rådets forordning (EØF) nr. 1408/71 af 14. juni 1971 om anvendelse af de sociale sikringsordninger på arbejdstagere, selvstændige erhvervsdrivende og deres familiemedlemmer, der flytter inden for Fællesskabet, som affattet ved Rådets forordning (EØF) nr. 2001/83 af 2. juni 1983, forpligtet til at give personer, der har været omfattet af den tvungne forsikring i en anden medlemsstat, og som ikke opfylder betingelserne for tilslutning til førstnævnte medlemsstats sociale sikringsordninger, adgang til at blive tilsluttet disse ordninger.
The object of Article 9(2) of Regulation No 1408/71 is to guarantee that periods of insurance completed in different Member States are treated as equivalent so that the persons concerned can satisfy the condition of a minimum length of insurance periods where national legislation makes admission to a voluntary or optional insurance scheme subject to such a condition.
En medlemsstat, som tillader sine statsborgere, der har arbejdet i et tredjeland, at blive tilsluttet ordningerne, er ikke efter fællesskabsretten forpligtet til at behandle sine statsborgere, der har arbejdet i en anden medlemsstat, på samme måde."
On the other hand, it is clear from the wording of Article 9(2) that it does not govern the other conditions to which the legislation of any Member State may make subject the acquisition of a right, such as the right to contribute to a national scheme of voluntary or optional continued insurance.
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 9. iuni 1993.
In those conditions, it is for the legislature of each Member State to lay down the conditions creating the right or the obligation to become affiliated to a social security scheme or to a particular branch under such a scheme, provided always that in this connection there is no discrimination between nationals of the host State and nationals of other Member States.
Han foreslog Domstolen at besvare spørgsmålet således:
As regards the argument based on the more favourable treatment which Italian law reserves for Italian workers who have worked in non-member States, the Court pointed out that it could not influence the interpretation of Article 9(2) of Regulation No 1408/71 and that, in any
- 11 - betingelse for adgang til en frivillig fortsat forsikring i henhold til dette lands lovgivning."
11 - event, in the present state of Community law, there is no rule which prohibits a Member State from conferring on its nationals who have worked in non-member States and subsequently returned to their country of origin where they no longer work more favourable treatment than that which is conferred upon nationals who have worked in another Member State and who then find themselves in the same situation.
Sag C-338/92:
The Court ruled as follows:
Ved stævning indgivet den 11. august 1992 havde CFE anlagt sag med påstand om, at Europa-Parlamentet dømmes til at betale nogle nærmere bestemte beløb i forbindelse med udførelsen af en entreprisekontrakt.
Article 9(2) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as amended by Council Regulation (EEC) No 2001/83 of 2 June 1983, does not require a Member State to allow the affiliation to its social security schemes of persons who have been subject to compulsory insurance in another Member State and who do not satisfy the conditions for affiliation to the schemes in the first Member State;
Generaladvokat W. Van Gerven fremsatte forslag til afgørelse den 15. juli 1993.
Community law does not require a Member State, which allows its nationals who have worked in a third State to be so affiliated, to apply the same treatment to its nationals who have worked in another Member State."
Sagsøgte frifindes.
Mr Advocate General Jacobs delivered his Opinion on 9 June 1993.
FORSLAG TIL AFGØRELSE
20 October 1993
Forenede sager C-20/93 og C-21/93: DKV mod Générale de Banque DKV og Mobil Oil mod AG af 1824 og Générale de Banque
Case C-338/92 Compagnie d'Entreprise CFE ν European Parliament (Arbitration clause - Works contract - Updating of price) (Second Chamber)