natgillin/translations-raw huggingface dataset:
Såfremt der antoges at gælde et sådant almindeligt forbehold, uafhængigt af de nærmere betingelser i traktatens bestemmelser, ville fællesskabsrettens bindende karakter og ensartede anvendelse kunne undergraves.
That principle requires that derogations remain within the limits of what is appropriate and necessary in order to achieve the aim in view and requires the principle of equal treatment to be reconciled as far as possible with the requirements of public security which determine the context in which the activities in question are to be performed.
Begrebet offentlig sikkerhed omfatter såvel en medlemsstats indre sikkerhed som dens ydre sikkerhed.
The concept of public security covers both a Member State's internal security and its external security.
Princippet om ligebehandling af mænd og kvinder har generel rækkevidde, og direktivet finder anvendelse på ansættelsesforhold i den offentlige sektor.
Depending on the circumstances, national authorities have a certain degree of discretion when adopting measures which they consider to be necessary in order to guarantee public security in a Member State.
I et ethvert tilfælde, hvor der gøres undtagelse fra en subjektiv rettighed såsom princippet om ligebehandling af mænd og kvinder, skal den nærmere rækkevidde af undtagelsen, fastlægges under hensyntagen til proportionalitetsprincippet, som er en af fællesskabsrettens almindelige grundsætninger.
The principle of equal treatment of men and women is of general application and the Directive applies to employment in the public service.
Efter dette princip må undtagelserne ikke gå videre end rimeligt og nødvendigt for at nå det tilsigtede mål, hvorved Ugebehandlingsprincippet i videst muligt omfang skal søges tilgodeset samtidig med det hensyn til den offentlige sikkerhed, som bestemmer de vilkår, hvorunder den pågældende beskæftigelse udføres.
The question is therefore whether, in the circumstances of the present case, the measures taken by the national authorities, in the exercise of the discretion which they are recognised to enjoy, do in fact have the purpose of
Der gælder ikke noget almindeligt forbehold om, at princippet om ligebehandling af mænd og
Application of the principle of equal treatment for men and women is not subject to any general reservation as regards measures for the organisation of the armed forces taken on
De nationale myndigheder råder efter omstændighederne over et vist skøn ved vedtagelsen af foranstaltninger, som anses for nødvendige for at garantere en medlemsstats offentlige sikkerhed.
guaranteeing public security and whether they are appropriate and necessary to achieve that aim.
rekrut te rings t ids pun k t e t gælder nogen undtagelse fra denne regel.
They are a small force and are intended to be the first line of attack.
Det må derfor efterprøves, om de foranstaltninger, som de nationale myndigheder har truffet under udøvelsen af det skøn, der tilkommer dem, i den foreliggende sag reelt forfølger det mål at garantere den offentlige sikkerhed, og om de er rimelige og nødvendige for at nå dette mål.
In such circumstances, the competent authorities were entitled, in the exercise of their discretion as to whether to maintain the exclusion in question in the light of social developments, and without abusing the principle of proportionality, to come to the view that the specific conditions for deployment of the assault units of which the Royal Marines are composed, and in particular the rule of interoperability to which they are subject, justified their composition remaining exclusively male.
Opbygningen af Royal Marines adskiller sig grundlæggende fra opbygningen af de øvrige enheder i Storbritanniens væbnede styrker, hvor de udgør »spydspidsen«.
The exclusion of women from service in special combat units such as the Royal Marines may be justified under Article 2(2) of Council Directive 76/207/EEC of 9 February 1976 on the implementation of the principle of equal treatment for men and women as regards access to employment, vocational training and promotion, and working conditions, by reason of the nature of the activities in question and the context in which they ewe carried out.'
Det er et korps med et beskedent mandskab, som er beregnet på at skulle gøre tjeneste ved fronten. Det er ubestridt,
Advocate General A. La Pergola delivered his Opinion at the sitting of the Full Court on 18 May 1999.
»1) De afgørelser, som medlemsstaterne træffer vedrørende adgangen til beskæftigelse, uddannelse i tjenesten eller arbejdsvilkår i de væbnede styrker med det formål at sikre kampdygtigheden, falder ikke generelt uden for fællesskabsrettens anvendelsesområde.
'(1) Decisions which a Member State takes for the purposes of combat effectiveness during peace time and/or in preparation for war in relation to the conditions of employment in its armed forces or in a select corps such as that described in the order for reference do not fall outside the scope of the Community legal system.
2) Deter muligt med hjemmel i artikel Ζ sik Ζ i Rådets direktiv 76/207IEØF af 9. februar 1976 om gennemførelse af princippet om ligebehandling af mænd og kvinder for så vidt angår adgang til beskæftigelse, erhvervsuddannelse, forfremmelse samt arbejdsvilkår at udelukke kvinder fra at gøre tjeneste i særlige kampenheder såsom Royal Marines på grund af arten af eller de forhold, hvorunder den pågældende virksomhed udøves.« «
(2) Article 224 of the Treaty does not permit exclusion from the ambit of Council Directive 76/207/EEC of discrimination on grounds of sex in relation to the conditions of employment in the armed forces or in a select corps such as that described in the order for reference, during peace time and/or in preparation for war, for the purpose of ensuring combat effectiveness.
Generaladvokat A. La Pergola fremsatte forslag til afgørelse i retsmødet (Domstolens plenuml den 18. maj 1999.
(3) The policy adopted by a Member State of excluding women, during peace time and/or in preparation for war, from service in a corps such as that described in the order for reference comes within the scope of the derogation provided for under Article 2(2) of Council Directive 76/207/EEC.
Sag C-294/97 Eurowings Luftverkehrs AG / Finanzamt Dortmund-Unna Fri udveksling af tjenesteydelser
(4) In considering whether the grounds on which the Member State has based itself in applying that policy justify application of Article 2(2) of Council Directive 76/207/EEC, it is for the national court or tribunal to determine whether the measure in question complies with the principle of proportionality.'
Præjudiciel »Fri udveksling af tjenesteydelser — erhvervsskat (Gewerbesteuer) — medregning i beskatningsgrundlaget — undtagelse der ikke finder anvendelse på lejeren af et gode, hvis ejeren er hjemmehørende i en anden medlemsstat og derfor ikke skal svare erhvervsskat* (Domstolens plenum)
Preliminary ruling (Freedom to provide services — Trade tax — Add-back to the taxable amount — Exemption inapplicable to the lessee where the proprietor of the goods leased is established in another Member State and is therefore not liable to the tax) (Full Court)
Ved kendelse af 28. juli 1997 har Finanzgericht Münster forelagt et præjudicielt spørgsmål om fortolkningen af EF-traktatens artikel 59 (efter ændring nu artikel 49 EF).
By an order of 28 July 1997, the Finanzgericht (Finance Court) Münster referred to the Court for a preliminary ruling a question on the interpretation of Article 59 of the EC Treaty (now, after amendment, Article 49 EC).
forskelsbehandling, der er forbudt i henhold til traktatens artikel 59, også selv om det ikke er Eurowings, der umiddelbart udsættes for forskelsbehandlingen, men den rammer det irske selskab som udlejer.
It then brought an action before the Finanzgericht Münster on 11 July 1996, claiming that Paragraphs 8(7) and 12(2) of the Trade Tax Law were incompatible with Article 59 et seq. of the Treaty.
Spørgsmålet er blevet rejst under en sag, der føres mellem Eurowings Luftverkehrs AG (herefter »Eurowings«) og Finanzamt Dortmund-Unna (herefter »Finanzamt«) vedrørende Eurowings' forpligtelse til i medfør af Gewerbesteuergesetz (den tyske lov om erhvervsskat, herefter »GewStG«) at medregne forskellige beløb i beskatningsgrundlaget for erhvervsskatten.
The question was raised in a dispute between Eurowings Luftverkehrs AG ('Eurowings') and Finanzamt (Tax Office) Dortmund-Unna ('the Tax Office') as to whether Eurowings was obliged to add various amounts back to the taxable amount for trade tax under the Gewerbesteuergesetz (Trade Tax Law).
Finanzgericht har henvist til, at Bundesfinanzhof i en kendelse af 30. december 1996 har fundet det tvivlsomt, om bestemmelserne i GewStG's § 8, nr. 7, andet punktum, og § 12, stk. 2, nr. 2, andet punktum, om medregning af beløb i beskatningsgrundlaget er forenelige med forbuddet mod forskelsbehandling i henhold til traktatens artikel 59 ff., også selv om Bundesfinanzhof i en tidligere afgørelse har fundet bestemmelserne forenelige med traktaten.
The Finanzgericht observes that Eurowings is entitled in Community law to plead discrimination prohibited by Article 59 of the Treaty even if the victim of the discrimination is not Eurowings but the undertaking governed by Irish law which is the lessor.
Finanzgericht Münster har besluttet at udsætte sagen og at forelægge Domstolen følgende præjudicielle spørgsmål:
The Finanzgericht stated that, in an order dated 30 December 19%, the Bundesfinanzhof (Federal Finance Court) considered it doubtful that the provisions on add-back to the taxable amount contained in the second sentence of Paragraph 8(7) and the second sentence of Paragraph 12(2)2 of the Trade Tax Law were compatible with the prohibition on discrimination set out in Article 59 et seq. of the Treaty, even though the same court had held in a previous decision that they were.
I 1993 leasede selskabet - for 467 914 DEM - et luftfartøj af Air Tara Ltd, som er et irsk aktieselskab med hjemsted i Shannon.
In 1993 it leased an aircraft from Air Tara Ltd, an Irish limited company established at Shannon, for DEM 467 914.
Luftfartøjets delværdi udgjorde 1 320 000 DEM.
The current value of the aircraft was DEM 1 320 000.
Ved afgørelse af 21. maj 1996 ansatte Finanzamt erhvervsskatten for 1993 efter medregning, i henhold til GewStG's § 8, nr. 7, af halvdelen af den faktiske betalte leje, dvs. 233 957 DEM, i sagsøgerens resultat af den erhvervsmæssige virksomhed.
By decision of 21 May 1996 the Tax Office determined the trade tax payable for 1993, including by way of add-back to the earnings under Paragraph 8(7) of the Trade Tax Law half of the lease instalments actually paid, amounting to DEM 233 957.
I henhold til GewStG's § 12, stk. 2, medregnede Finanzamt tillige delværdien af det lejede luftfartøj, dvs. 1 320 000 DEM, i erhvervskapitalen.
In accordance with Paragraph 12(2) of the Law it also included in the business capital the current value of the leased aircraft, being DEM 1 320 000.
Selv om bestemmelser om direkte skatter på fællesskabsrettens nuværende udviklingstrin ikke som sådanne henhører under Fællesskabets kompetence, skal medlemsstaterne dog overholde fællesskabsretten under udøvelsen af deres kompetence.
cases, for German undertakings leasing goods from lessors established in Germany, the latter being generally liable to the tax, save in rare instances.
Derefter anlagde Eurowings den 11. juli 1996 sag ved Finanzgericht Münster og gjorde til støtte for sine påstande gældende, at GewStG's § 8, nr. 7, og § 12, stk. 2, var uforenelige med traktatens artikel 59 ff.
'Are the add-back provisions in the second sentence of Paragraph 8(7) and the second sentence of Paragraph 12(2)2 of the Gewerbesteuergesetz (Trade Tax Law) compatible with the principle of freedom to provide services under Article 59 of the Treaty on European Union of 7 February 1992?'
Finanzamt har anført, at Eurowings i henhold til fællesskabsretten kan påberåbe sig en
The legislation at issue in the main case therefore establishes tax rules which differ, in the large majority of cases, according to whether the provider of the services is established in Germany or in another Member State.
Dernæst bemærkes, at da leasing er en tjenesteydelse i den forstand, hvori udtrykket er benyttet i EF-traktatens artikel 60 (nu artikel 50 EF), kræver traktatens artikel 59 efter Domstolens praksis ikke blot afskaffelse af
(32) Although, as Community law stands at present, direct taxation does not as such fall within the purview of the Community, the powers retained by the Member States must be exercised consistently with Community law.
Hertil kommer, at en sådan lovgivning, for tyske virksomheder, som lejer formuegoder hos udlejere, der er etableret i andre medlemsstater, indebærer, at der gælder mindre fordelagtige regler, som kan afholde dem fra at benytte sådanne udlejere.
In addition, the legislation contains tax rules which are less favourable to German undertakings leasing goods from lessors established in other Member States, who may thus be dissuaded from having recourse to such lessors.
Efter fast retspraksis tillægger traktatens artikel 59 ikke alene tjenesteyderen selv, men også tjenesteydelsesmodtagerenrettigheder.Eurowings kan dermed, som modtager af leasing tjenesteydelser, påberåbe sig de subjektive rettigheder, som bestemmelsen tillægger selskabet.
Since leasing is a service within the meaning of Article 60 of the EC Treaty (now Article 50 EC), it should be noted that the Court has held that Article 59 of the Treaty requires not only the abolition of any discrimination on account of nationality against a person providing services but also the abolition of any restriction on the freedom to provide services imposed on the ground that the person providing service is established in a Member State other than the one in which the service is provided.
Heraf fremgår det, at den økonomiske byrde, erhvervsskatten udgør for tyske virksomheder, som lejer formuegoder af udlejere, som er etableret i Tyskland, i modsætning til hvad den tyske regering har anført, ikke nødvendigvis svarer til den økonomiske byrde, som den samme skat udgør for tyske virksomheder, som lejer formuegoder af udlejere, der er etableret i en anden medlemsstat.
In those circumstances the burden of the trade tax for German undertakings leasing goods from lessors established in Germany does not necessarily correspond, contrary to what the German Government maintains, to the burden of that tax for German undertakings leasing goods from lessors established in another Member State.
Bestemmelser i en medlemsstat som dem, hovedsagen angår, forbeholder imidlertid en skattemæssig fordel for de fleste af de virksomheder, der lejer formuegoder af udlejere, der er etableret i samme medlemsstat, mens de altid udelukker virksomheder, der lejer formuegoder af udlejere, der er etableret i en anden medlemsstat, og bestemmelserne indebærer dermed en forskellig behandling, som beror på tjenesteyderens etableringssted, og som er forbudt i henhold til traktatens artikel 59.
However, any legislation of a Member State which, like that at issue in the main action, reserves a fiscal advantage to the majority of undertakings which lease goods from lessors established in that State whilst depriving those leasing from lessors established in another Member State of such an advantage gives rise to a difference of treatment based on the place of establishment of the provider of services, which is prohibited by Article 59 of the Treaty.
I henhold til den lovgivning, hovedsagen drejer sig om, gælder der således i langt de fleste tilfælde forskellige skattemæssige regler, alt efter om tjenesteyderen er etableret i Tyskland eller i en anden medlemsstat.
The obligation to make the add-backs provided for in Paragraph 8(7) and Paragraph 12(2) of the Trade Tax Law is always applicable for German undertakings leasing goods from lessors established in another Member State, since the latter are never liable to pay the trade tax, whereas that obligation does not apply, inmost
En sådan forskellig behandling kan ikke være begrundet i hensynet til sammenhængen i skattesystemet.
Such a difference of treatment cannot be justified on grounds linked to the need for coherency of taxation.
Det hedder i domskonklusionen:
The Court ruled: national
»EF-traktatens artikel 59 (efter ændring nu artikel 49 EF) er til hinder for en national lovgivning om erhvervsskat ('Gewerbesteuer') som den, hovedsagen drejer sig om.*
'Article 59 of the EC Treaty (now, after amendment, Article 49 EC) precludes legislation on trade tax such as that at issue in the main action.3
Sag C-328/96 Kommissionen for De Europæiske Fællesskaber / Republikken Østrig Regler for virksomhederne
Case C-328/96 Commission of the European Communities ν Republic of Austria Company law
»Traktatbrud — offentlige bygge- og anlægskontrakter — formaliteten — forenelighed med fællesskabsretten af betingelserne for udbud — manglende offentliggørelse af en udbudsbekendtgørelse i EF-Tidende* (Domstolens plenum)
(Failure of a Member State to fulfil its obligations — Public works contracts — Admissibility - Compatibility with Community law of conditions governing invitations to tender — Failure to publish a contract notice in the Official Journal of the European Communities) (Full Court)
Kommissionen anså for at være i strid med fællesskabsretten, bla. på grund af tilsidesættelse af regler om offentliggørelse, regler om specifikationer og forpligtelser vedrørende information samt beskyttelse af bydende.
That invitation to tender was based on the Allgemeine Angebots- und Vertragsbedingungen (GeneralTendering Contract Conditions, hereinafter referred to as the AAVB'), which the Commission considered to be contrary to Community law for infringement, in particular, of the advertising rules, the rules regarding specifications and the obligations to provide information to and for the protection of tenderers.
I en skrivelse af 12. april 1995 underrettede Kommissionen den østrigske regering om sine konstateringer.
In a letter of 12 April 1995, the Commission informed the Austrian Government of its findings.
Rådets direktiv 93/37/EØF af 14. juni 1993 om samordning af fremgangsmåderne med hensyn til indgåelse af offentlige bygge- og anlægskontrakter og til
By application lodged at the Registry of the Court on 7 October 19%, the Commission of the European Communities brought an action for a declaration that, in connection with the building at Sankt Polten of a new administrative and cultural centre for the Land of Lower Austria, the Republic of Austria, in awarding contracts which were concluded before 6 February 19% but which on 7 March 19% had still not been performed or could reasonably have been cancelled, had failed to fulfil its obligations under Council Directive 93/37/EEC of 14 June 1993 concerning the coordination of procedures for the award of public works contracts and Council Directive 89/665/EEC of 21 December 1989 on the coordination of the laws, regulations and administrative provisions relating to the application of review procedures to the award of public supply and public works contracts as well as under Article 30 of the EC Treaty (now, after amendment, Article 28 EC)
Nogle måneder senere modtog Kommissionen ikke de forventede berigtigelser, men underretning om en lov om indgåelse af kontrakter, som Land Niederösterreich kundgjorde den 31. maj 1995, og som ligeledes fremkaldte indvendinger, fordi den praktisk talt udelukkede kontrakterne vedrørende det pågældende projekt fra sit anvendelsesområde.
A few months later, the Commission received, not the expected amendments, but the notification of a Law relating to the awarding of contracts, enacted on 31 March 1995 by the Land of Lower Austria, which also raised objections because in practice it excluded from its scope of application the contracts relating to the project in question.
Regeringen for Land Niederösterreich besluttede i 1986 at overflytte sit sæde, som indtil da havde været i Wien, til Sankt Polten.
In 1986 the Government of the Land of Lower Austria decided to transfer its headquarters, which until then had been in Vienna, to Sankt Polten.
I begyndelsen af februar 1995 blev Kommissionen efter en klage underrettet om udbuddet af en
At the beginning of February 1995, the Commission was informed, following a complaint, of an invitation to tender concerning a public supply contract, to be awarded in connection with the project, published in the
I slutningen af november 1995 blev situationen med hensyn til disse kontrakter behandlet på et møde mellem de østrigske myndigheder og Kommissionen.
At the end of November 1995, the situation concerning those contracts was examined at a meeting between Austrian officials and Commission officials.
Kommissionen besluttede at indlede den i traktatens artikel 169 fastsatte procedure mod Republikken Østrig ved i en åbningsskrivelse af 15. december 1995.
contracts concluded in breach of Community law before 6 February 19%, must be held inadmissible.
angivne måde, og skønt den fra den 6. februar 1996 anvendte den nye affattelse af AAVB på alle de procedurer, der allerede var i gang på denne dato, står det også fast, at den intet har foretaget sig med hensyn til de procedurer for indgåelse af kontrakter, som i deres helhed blev afviklet i henhold til AAVB som affattet pr. 1. januar 1995, således at de eventuelle EF-stridige virkninger, som blev fremkaldt af disse procedurer, fortsat bestod på datoen for udløbet af den i den begrundede udtalelse fastsatte frist.
The Commission considered that this statement was insufficient, at least with regard to the amendment of the AAVB and contract-awarding practices, which could be adapted immediately by a simple decision of the contracting authority, namely Niederösterreichische Landeshauptstadt Planungsgessellschaft mbH (hereinafter 'Nöplan').
Ved skrivelse af 22. december 1995 svarede den østrigske regering, at AAVB var blevet ændret som krævet af Kommissionen, og at Nöplan havde truffet beslutning om »nu at anvende fællesskabsdirektiverne ved alle udbud«, og at der var blevet udarbejdet et forslag til lov om ændring af den lov om indgåelse af kontrakter, som var blevet vedtaget af Land Niederösterreich.
Although it is true that the Republic of Austria has, from 12 December 1995, amended the AAVB in the way indicated by the Commission and that, from 6 February 19%, it has applied the new version of the AAVB to all procedures already underway on that date, it is also established that it has done nothing in relation to the contract-awarding procedures conducted entirely under the version of the AABV applying on 1 January 1995, so that any effects contrary to Community law produced by these procedures still subsisted on the date on which the period set in the reasoned opinion expired.
Kommissionen mente ikke, at det fremgik af det dokument, at der var blevet truffet foranstaltninger til at bringe alle de påtalte overtrædelser til ophør.
The Commission, by letter of 15 December 1995, decided to initiate against the Republic of Austria the procedure provided for in Article 169 of the Treaty.
Da Kommissionen fandt, at disse kontrakter var blevet indgået i strid med fællesskabsretten, og at Republikken Østrigs adfærd ikke var berettiget, har den anlagt nærværende sag.
The Commission took the view that that document did not make it clear that measures had been adopted to bring all the infringements to an end. It therefore issued a reasoned opinion on 21 February 19%.