natgillin/translations-raw huggingface dataset:
Det fremgår af de nævnte bestemmelser, at det ikke under alle omstændigheder efter direktivet kræves - og navnlig ikke i forholdet mellem de afgiftspligtige personer og den endelige forbruger - at der besiddes eller er udstedt en faktura.
It is apparent from those provisions that the directive does not require the holding or issue of an invoice in all circumstances, particularly in relations between taxable persons and the final consumer.
Det er således ikke et væsentligt kendetegn for en omsætningsafgift i sjette direktivs artikel 33's forstand, at der besiddes eller er udstedt en faktura.
The holding or issue of an invoice cannot therefore constitute an essential characteristic of turnover tax within the meaning of Article 33 of the Sixth Directive.
Artikel 33 i sjette direktiv 77/388 skal fortolkes således, at det ikke er en betingelse for, at en afgift har karakter af en omsætningsafgift, at dens overvæltning på forbrugerne fremgår af en faktura eller el tilsvarende dokument.
Article 33 of the Sixth Directive 77/388 is to be interpreted as meaning that, in order for a tax to be characterized as a turnover tax, it is not necessary for the passing on of the tax to the consumer to be recorded in an invoice or other document serving as invoice.
Med henblik på anvendelsen af den nævnte bestemmelse tilkommer del under alle omstændigheder den nationale ret al undersøge, om den omtvistede afgift er af en sådan art, at den pålægges omsætningen af varer og tjenesteydelser på tilsvarende måde som moms, og retlen må i den forbindelse
For the purposes of the application of this provision, it is in any event for the national court to establish whether the tax at issue is capable of being charged on the movement of goods and services in a manner comparable to VAT, by examining whether it exhibits the essential characteristics of VAT.
undersøge, om afgiften har momsens væsentlige kendetegn.
Case C-329/96 Commission of the European Communities ν Hellenic Republic Environment and consumers
Han foreslog følgende besvarelse:
Failure to transpose Directive
Lovgivningen skal blot tillade overvæltning af afgiften på forbrugeren eller i det mindste ikke være til hinder herfor.
Since the Directive was notified to the Greek authorities on 5 June 1992, the period laid down for its implementation expired on 5 June 1994.
Det sjette direktiv, herunder direktivets artikel 33, skal fortolkes således, at det ikke, for at en afgift, der overvæltes på forbrugeren og opkræves med et fast beløb, og som udgør en væsentlig del af omsætningen, og som beregnes på grundlag af omsætningen, kan anses for en omsætningsafgift, kræves, at der påhviler tjenesteyderen en forpligtelse til at udstede en faktura eller et tilsvarende dokument, hvoraf det udtrykkeligt fremgår, at afgiften overvæltes på forbrugeren.
By application lodged at the Court on 8 October 1996, the Commission of the European Communities brought an action for a declaration that, by failing, within the prescribed period, to adopt and/or notify to it the laws, regulations and administrative provisions necessary to comply with Council Directive 92/43/EEC of 21 May 1992 (hereinafter 'the Directive'), the Hellenic Republic had failed to fulfil its obligations under the EC Treaty and that directive.
Det sjette direktiv, herunder artikel 33, skal fortolkes således, at det kun er til hinder for, at der indføres eller opretholdes en national afgift som beskrevet ovenfor, hvis den nationale afgift er generel, opkræves på hvert stadium i produktionsprocessen og beregnes af merværdien af tjenesteydelser.«
The Greek Government does not deny that the Directive was not transposed within the prescribed period. It merely points out that the delay in transposing the Directive has been attributable to technical legislative problems.
Sag C-329/96 Kommissionen for De Europæiske Fællesskaber / Den Hellenske Republik Miljø- og forbrugerbeskyttelse
Since the Directive was not transposed within the period which it prescribed, the action brought by the Commission must be held to be well founded.
•Traktatbrudssøgsmål — manglende gennemførelse af direktiv 92/43/EØF· (Femte Afdeling)
By failing to adopt within the prescribed period the laws, regulations and administrative provisions necessary to comply with Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora, the Hellenic Republic has failed to fulfil its obligations under Article 23 thereof;
92/43/EØF af 21. maj 1992 (herefter »direktivet«), idet den ikke inden for den fastsatte frist har sat de nødvendige love og administrative bestemmelser i kraft for at efterkomme det nævnte direktiv og/eller ikke har underrettet Kommissionen herom.
He proposed that the Court should hold the Hellenic Republic in breach of its obligations and order it to pay the costs.
Da direktivet blev meddelt de græske myndigheder den 5. juni 1992, udløb gennemførelsesfristen den 5. juni 1994.
Case T-7/96 Francesco Perillo ν Commission of the European Communities External relations
Det hedder i domskonklusionen:
Development liability)
Den Hellenske Republik betaler sagens omkostninger.*
In 1993 the Italian undertaking ITAMSIDER, of which the applicant is the owner, was awarded a supply contact under a programme financed by the EDF.
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet fFcmte Afdeling) den 24. april 1997.
By Decision 91/400/ECSC/EEC of 25 February 1991, the Council and the Commission approved the fourth ACP-EEC Convention, signed at Lomé on 15 December 1989 (hereinafter 'the Convention').
Ifølge generaladvokaten bør Domstolen
By faxes of 7 and 13 December 1993 Somagaz informed the applicant of those criticisms.
»1) fastslå, at Den Hellenske Republik har tilsidesat forpligtelser, som påhviler den i henhold til traktaten, da den ikke inden for den fastsatte frist har vedtaget de nødvendige bestemmelser for at efterkomme Rådets direktiv 92/43/EØF af 21. maj 1992 om bevaring af naturtyper samt vilde dyr og planter, og
By letter of 20 December 1993 the Mauritania authorizing officer asked the Commission delegate in Mauritania to appoint an expert to examine the quality of the bottles. The delegate complied by asking an independent expert, of
2) pålægge Den Hellenske Republik at betale sagens omkostninger.«
To that end the Commission is to be represented in each ACP State or regional grouping of ACP States by a delegate.
Sag T-7/96 Francesco Perillo / Kommissionen for De Europæiske Fællesskaber Forbindelserne udadtil
In those circumstances the applicant, by application lodged at the Court of First Instance on 17 January 19%, brought this action.
Europæiske Udviklingsfond — manglende ansvar uden for kontraktforhold·
French nationality, to examine the bottles and give his views, if appropriate, on the nature and extent of the discrepancies between the technical characteristics of the bottles delivered and the technical specifications prescribed under the contract.
Relevante retsregler og faktiske omstændigheder
By fax of 20 February 1994 Somagaz informed the applicant that the expert appointed by the Commission would start work in Mauritania on 21 February 1994 and invited him to attend.
I 1993 fik den italienske virksomhed ITAMSIDER, som sagsøgeren er indehaver af, tilslag på levering som led i et program finansieret af EUR Entreprisekontrakten lød på levering af 40 (XX) tomme gasflasker til Société maurctanienne de gaz (Somagaz, med hjemsted i Nouakchott, Mauretanien), der således optrådte som kontraherende myndighed.
The applicant stated that he evaluated the loss caused by that conduct at ECU 838 776. That amount is broken down as follows: ECU 338 776 (representing the 75% of the contract price remaining unpaid) as compensation for the loss arising from non-payment of his invoices, ECU 500 000 as compensation for the economic and financial loss arising otherwise than from nonpayment, comprising the expenses of his visits to Mauritania in relation to the contract and the structural damage suffered by ITAMSIDER, and the provisional sum of ECU 1 as compensation for harm other than that described above.
Den 1. december 1993 sendte selskabet endnu et parti på 24 381 flasker, fulgt af et tredje parti på 6 779 flasker den 7. februar 1994 og et sidste parti på 1 889 flasker den 14. februar 1994.
The grounds for termination were failure to deliver the number of bottles asked for and the defects found by the expert in the first batch of bottles.
Ved afgørelse 91/400/EKSF/EØF af 25. februar 1991 godkendte Rådet og Kommissionen den fjerde AVS/EØF-konvention, undertegnet i Lomé den 15. december 1989 (EFT L 229, s. 1, herefter »konventionen«).
The other batches of bottles were held at the port of Nouakchott, upon their arrival in Mauritania, for a considerable period.
De foranstaltninger, der finansieres inden for rammerne af konventionen, iværksættes i nært samarbejde med AVS-statcrnc og Fællesskabet.
On 18 September and 13 December 1994 Somagaz acknowledged receipt of the other batches of bottles.
Den 6. december 1993 modtog Somagaz det første parti, men selskabet var utilfreds med flaskernes kvalitet.
The Court observes, at the outset, that it has no jurisdiction to say what rights might be available to the applicant under the contract concerned with a view to securing payment of the invoices relating to it.
Ved telefax af 7. og 13. december 1993 reklamerede Somagaz over for sagsøgeren.
That question and all other matters relating to performance of the contract between the applicant and Somagaz must be dealt with in accordance with Article 48 of the general conditions, namely by amicable settlement, conciliation or arbitration.
Ved skrivelse af 14. december 1993 reklamerede Somagaz ligeledes over for Mauretaniens anvisningsbercttigede, der anmodedes om at overdrage en sagkyndig at udtale sig om flaskernes kvalitet.
Also, by virtue of Article 178 and the first paragraph of Article 215 of the Treaty, the Court's jurisdiction in relation to actions for compensation is limited to matters of noncontractual liability
Ved skrivelse af 20. december 1993 anmodede Mauretaniens anvisnings berettigede Kommissionens delegerede i Mauretanien om at udpege en sagkyndig til at undersøge flaskernes kvalitet.
By letter of 24 January 1995 the applicant expressed the view to the Commission that the termination of contract notified by Somagaz by fax of 21 April 1994 had not been effected in accordance with the conditions laid down by the general conditions.
Den delegerede efterkom anmodningen og overdrog det til en uafhængig fransk sagkyndig at komme for at undersøge flaskerne samt i givet fald udtale sig om arten og omfanget af forskellene mellem de leverede flaskers
It is thus inappropriate to examine to what extent the applicant and Somagaz fulfilled the terms of the contract.
Kommissionen repræsenteres i hver AVS-stat eller i hver regional gruppe af en delegeret.
On the other hand, there is nothing to prevent the Court from examining the conduct of the
Ifølge konventionens artikel 317 har den delegerede til opgave at lette og fremskynde udarbejdelsen, forundersøgelsen og gennemførelsen af projekter og programmer i nært samarbejde med den nationale anvisningsbercttigede i den AVS-stat, som han er tilknyttet.
The applicant submitted invoices for its supplies to Somagaz but the latter has not to date paid the balance of the contract price (75%).
Sagsøgeren tilsendte Somagaz fakturaer for sine leverancer, men Somagaz har indtil nu ikke betalt saldoen af kontraktpriscn (75%).
remains that, by not making certain, when organizing the examination, that the applicant would be able to be present when it was carried out, the Commission failed to observe the requirements of sound administration incumbent upon it.
tekniske karakteristika og specifikationer, der krævedes licitationen.
However, that fault does not in itself establish the Commission's liability and entitle the applicant to the compensation he claims.
Det er på denne baggrund, at sagsøgeren har anlagt nærværende sag ved stævning indleveret på Rettens Justitskontor den 17. januar 1996.
In that connection, the Court observes that for the Community to incur liability the applicant must prove not only the illegality of the conduct of which the institution concerned is accused and the fact of the damage but also the existence of a causal link between that conduct and the damage complained of.
Sagsøgeren har anfægtet den adfærd, Kommissionens delegation i Mauretanien har lagt for dagen, idet den greb ind til fordel for Somagaz og undlod at undersøge sagen upartisk.
Moreover, it is settled case-law that the damage must be a sufficiently direct consequence of the conduct complained of.
Ved telefax afsendt den 20. februar 1994 underrettede Somagaz sagsøgeren om, at den af Kommissionen udpegede sagkyndige ville påbegynde sit arbejde i Mauretanien den 21. februar 1994, og man opfordrede sagsøgeren til at være til stede.
For that purpose, the Court considers it necessary to examine whether the Commission delegation in Mauritania in fact fulfilled its obligations when making arrangements for the expert's report.
Den 24. februar 1994 svarede Somagaz, at man på grund af problemer i forbindelse med reservation af fly først kunne være til stede i Mauretanien den 5. og 6. marts 1994, og anmodede om, at den sagkyndiges besøg fandt sted på de nævnte datoer.
It must be pointed out in that connection that it was the delegation which chose the expert, defined his terms of reference and concluded the relevant contract with him.
Denne anmodning blev ikke efterkommet.
That action was in response to a request made on 20 December 1994 by Mauritania's national authorizing officer.
Den 1. marts 1994 fastslog den sagkyndige, at flaskerne i talrige henseender ikke var i overensstemmelse med de krævede tekniske specifikationer, og at de ikke kunne tages i brug i betragtning af de risici, som brugerne ville løbe.
As in the case of any task entrusted to the institutions by Community rules, the Commission delegation was required to discharge that obligation in accordance with the requirements of sound administration.
Ved telefax af 8. marts 1994 underrettede Somagaz sagsøgeren om, at man afviste det første parti, fordi det var mangelfuldt, og opfordrede under trussel om ophævelse af entreprisekontrakten sagsøgeren til at levere resten af flaskerne senest den 23. marts 1994.
It is clear from the documents before the Court that the first head of damage alleged by the applicant derives, by its nature, from Somagaz's refusal to pay the balance of the contract price and that the other heads of damage invoked by the applicant are also linked with that nonpayment.
Den 21. april 1994 ophævede Somagaz entreprisekontrakten ved telefax sendt til sagsøgeren.
The Court notes in that connection that any influence which the Commission delegation's abovementioned fault had on Somagaz's decision not to pay the balance of the contract price is at most indirect and uncertain.
Denne ophævelse var begrundet med, at det krævede parti flasker ikke var blevet leveret, og med, at den sagkyndige havde konstateret mangler ved det første parti flasker.
Although it is true that, if the delegation had not committed that fault, the applicant could have been present for the expert's examination, there is on the other hand no certainty that the expert would have reached a different conclusion.
Sagsøgeren har anført, at man vurderer det ved denne adfærd forvoldte tab til 838 776 ECU.
Furthermore, it is far from certain that, even if the expert's report had been favourable to the applicant, Somagaz would have paid the balance of the contract price.
Beløbet består af følgende poster: 338 776 ECU (nemlig de endnu ikke betalte 75% af kontraktprisen) som erstatning for tab ved manglende betaling af sagsøgerens fakturaer, 500 (XX) ECU som erstatning for økonomisk og finansielt tab ud over denne manglende betaling, der består i udgifter til de rejser, sagsøgeren har foretaget i Mauretanien som led i entreprisen, og i de strukturelle tab, som ITAMSIDER har lidt, og foreløbig 1 ECU som erstatning for andre end de ovennævnte tab.
Against that legal background, and in view of the fact that the delegation drew up preparatory contracts with the expert and helped make the arrangements for the report in the period ending on 20 February 1994, the Court considers that the delegation knew, or in any event should have known, that the expert would arrive in Mauritania and commence work immediately after signing the consultation contract, namely on 21 February 1994.
Med hensyn til beløbet på 5(X) (XX) ECU præciserer sagsøgeren, at den manglende betaling af fakturaerne har medført en uventet mangel på finansieringsmuligheder og således forårsaget sagsøgerens insolvens og tab af bankkreditter, som sagsøgeren rådede over, samt at 15 af ITAMSIDER's 21 specialuddannede ansatte er blevet arbejdsløse.
Also, being aware of the fact that the applicant lived in Italy and needed several days to reach Mauritania, the Commission delegation was in a position to realize that the Commission would not be able to be in attendance when the expert undertook his examination.
De øvrige flaskepartier blev fra deres ankomst til Mauretanien og i en lang periode tilbageholdt i Nouakchott havn.
It may be assumed that the Commission delegation was in a position to come to an arrangement with the expert not to start work immediately after signing the contract, thus enabling the applicant, in the same way as Somagaz, to be present when the examination was carried out.
Det fremgår i øvrigt af traktatens artikel 178 og artikel 215, stk. 2, at Rettens kompetence i erstatningssøgsmål er begrænset til spørgsmål om ansvar uden for kontraktforhold.
It follows that, although it has not thereby been demonstrated that it intended to organize a sham examination or to favour Somagaz, the fact
Ved skrivelse af 24. januar 1995 gjorde sagsøgeren over for Kommissionen gældende, at den ophævelse af entreprisekontrakten, som Somagaz havde meddelt ved telefax af 21. april 1994 ikke var blevet meddelt i overensstemmelse med de betingelser, der er fastsat i artikel 44 i de almindelige licitationsbetingelser.
Moreover, it is important to bear in mind that, according to settled case-law, where a contractual
Det er derfor ikke fornødent at undersøge, i hvilket omfang sagsøgeren eller Somagaz har overholdt entreprisekontraktens bestemmelser.
which, by making arrangements for an expert's examination without ensuring that the applicant could be present when it was carried out, did not satisfy the requirements of sound administration.
ikke påbegyndte sit arbejde umiddelbart efter underskrivelsen af kontrakten om undersøgelsen, således at sagsøgeren fik mulighed for, i samme omfang som Somagaz, at være til stede, mens den sagkyndige undersøgelse fandt sted.
In those circumstances, the applicant cannot be taken to task for instituting proceedings before the Court for review of that conduct and assessment of any resultant damage.
Det følger heraf, at skønt det for så vidt ikke er blevet godtgjort, at Kommissionens delegation har haft til hensigt at afholde en fingeret sagkyndig undersøgelse eller har villet tage parti for Somagaz, har den ikke desto mindre ikke overholdt de krav om god forvaltningsskik, som påhvilede den, fordi den ikke sørgede for, da den organiserede den sagkyndige undersøgelse, at sagsøgeren havde mulighed for at være til stede, mens den foregik.
dispute between the successful tenderer and the contracting authority in relation to a contract financed by the EDF has not been settled earlier on an amicable basis, by conciliation or by arbitration, the successful tenderer is unable to establish that the Commission's action caused it to sustain damage distinct from the damage in respect of which it ought to have sought compensation from the contracting authority in accordance with the abovementioned procedures.
Den således konstaterede fejl medfører dog ikke som sådan et ansvar for Kommissionen, der giver sagsøgeren ret til erstatning for de tab, som påberåbes.
Since no causal link has been established between the defendant's conduct and the damage complained of by the applicant, the application must be dismissed.
Disse skridt svarede til en anmodning fremsat den 20. december 1993 af Mauretaniens anvisningsbercttigede.
In this case the applicant has been unsuccessful.
Ligesom det gælder for enhver opgave, som fællesskabsbestemmelserne tildeler institutionerne, var Kommissionens delegation forpligtet til at opfylde denne forpligtelse i overensstemmelse med kravene til god forvaltningsskik.
However, account must be taken, in making an order as to costs, of the conduct of the defendant
Ydermere er det langtfra sikkert, at Somagaz ville have betalt kontraktprisens saldo, selv hvis der var blevet foretaget en sagkyndig undersøgelse, som faldt ud til fordel for sagsøgeren.
Case C-122/95 Federal Republic of Germany ν Council of the European Union behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) — Annex IA to the Agreement establishing the OMC — Point 1 of the Marrakesh Protocol — Art. 4(1) of the Agreement on agriculture
Når delegationen ligeledes vidste, at sagsøgeren boede i Italien og nødvendigvis havde brug for flere dage for at begive sig til Mauretanien, måtte Kommissionens delegation være klar over, at sagsøgeren ikke kunne være til stede, mens den sagkyndige undersøgelse fandt sted.
Annulment of the measure approving in the name of the Community the framework agreement on bananas between the EC and Costa Rica, Colombia, Nicaragua and Venezuela — Art. 1(1), first indent, of Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on
Det må tillige antages, at Kommissionens delegation var i stand til at finde en ordning med den sagkyndige, således at denne
Advocate General M.B. Elmer delivered his Opinion at the sitting of the Full Court on 24 June 1997.
Da det ikke har kunnet godtgøres, at der er en årsagsforbindelse mellem sagsøgtes adfærd og det af sagsøgeren påberåbte tab, må sagsøgte frifindes.
He proposed that the Court should dismiss the action by the Federal Republic of Germany and order it to pay the costs.
Det er så meget desto vanskeligere at fastslå, at der er en tilstrækkeligt direkte forbindelse mellem Kommissionens delegations varetagelse af denne sag og den manglende betaling af kontraktprisens saldo, som delegationen ikke er blevet kontaktet for at påtegne fakturaerne og ikke er blevet underrettet af sagsøgeren om, at der var blevet fremlagt fakturaer for de kompetente mauretanske myndigheder.
Preliminary ruling — Symvoulio Epikrateias — Interpretation of Arts 30 and 36 of the EC Treaty — National legislation reserving the use of the traditional name 'feta' for cheese sastisfying certain conditions as to its composition and method of manufacture
I dette tilfælde har sagsøgeren tabt sagen. Ved afgørelsen om sagens omkostninger må sagsøgtes adfærd dog tages i betragtning; denne har ved at foranstalte en sagkyndig undersøgelse uden at sørge for, at sagsøgeren kunne være til stede, mens den fandt sted, ikke overholdt kravene om god forvaltningsskik.
Preliminary ruling — Finanzgericht Hamburg — Interpretation of the first para, of Art 234 of the EC Treaty - Primacy of Arts I, II and III of the GATT over Arts 17 to 19 of Council Regulation (EEC) No 404/93 of 13 February 1993 and Commission Regulation (EC) No 478/95 of 1 March 1995 — Validity of Commission Regulation (EC) No 478/95 of 1 March 1995 on additional rules for the application of Council Regulation (EEC) No 404/93 as regards the tariff quota arrangements for imports of bananas into the Community and amending Regulation (EEC) No 1442/93 of 10 June 1993 Advocate General M.B. Elmer delivered his Opinion at the sitting of the Full Court on 24 June 1997.
Følgelig må Kommissionen dømmes til at betale samtlige sagens omkostninger.
Advocate General D. Ruiz-Jarabo Colomer delivered his Opinion at the sitting of the Full Court on 24 June 1997.
Det hedder i domskonklusionen:
Case C-188/95 Fantask A/S and Others ν Ministry of Industry and Commerce
Kommissionen betaler samtlige sagens omkostninger.·
Advocate General Jacobs delivered his Opinion at the sitting of the Full Court on 26 June 1997.