natgillin/translations-raw huggingface dataset:
Det bemærkes for det førsle, al nationale bestemmelser, der forpligter arbejdsgiveren lil al betale arbejdsgiverbidrag til værtsstatens sociale
Indirect taxes and sales taxes included in the price of movable or immovable property relate in
en i det væsenilige tilsvarende beskyttelse i de arbejdsgiverbidrag, som arbejdsgiveren allerede betaler i den medlemsstat, hvor han er etableret.
Article 3 of the Protocol on the Privileges and Immunities of the European Communities ùto be interpreted as covering compulsory charges, such as additional motor insurance premiums, intended to contribute to the financing of public interest institutions.
sikringsfond ud over de bidrag, som han allerede har belali lil den sociale sikringsfond i den stat, hvor han er etableret, pålægger ham en ekstra økonomisk byrde, således at han ikke i konkurrencemæssig henseende er ligestillet med arbejdsgivere etableret i værtsstaten.
The third paragraph of Article 3 of the Protocol is to be interpreted as not applicable to compulsory charges, such as additional motor insurance premiums, which are intended to contribute generally to the financing of public interest institutions and which do not constitute consideration f or a specific service.
Hertil bemærkes, at den forelæggende ret i det præjudicielle spørgsmål har lagt vægt på, at de pågældende belgiske og luxembourgske bidrag faktisk dækker de samme risici og har et lignende eller endog helt identisk.
The second paragraph ojArticle 3 ofthe Protocol L· tobe interpreted as meaning that the remission or refund of the amount of indirect taxes or sales taxes for which it provides applies to au types of purchase, including obtaining a supply of services, which are necessary for the accomplishment of the Communities' task, and the amount of which exceeds the threshold laid down by the legislation in question'
Da den sociale beskyttelse af arbejdstagerne er det eneste almene hensyn, der kan begrunde sådanne hindringer for den frie udveksling af tjenesteydelser som de foreliggende, kan eventuelle tekniske forskelle i forvaltningen af disse ordninger ikke begrunde en sådan hindring.
The second paragraph of Article 3 of the Protocol on the Privileges and Immunities of the European Communities applies to additional insurance premiums imposed by law on motor insurance services in order to fund bodies such as the INAMI, the FNRSH and the CRB, even where as a matter of national law such premiums are regarded as social contributions.
Generaladvokat G. Tesauro fremsatte forslag til afgørelse i retsmødet (Første Afdeling) den 26. oktober 1995.
The second paragraph of Article 3 of the Protocol applies to indirect taxes levied on the provision of services.'
Han foreslog Domstolen at besvare de forelagte spørgsmål således:
Case C-272/94 Michel Guiot and Climatec SA Free movement for persons
Præjudiciel »Antidumpingtold på import af elektriske motorer* (Tredje Afdeling)
(Employer's contributions services) (First Chamber)
Ved kendelse af 9. marts 1994 har Finanzgericht Rheinland-Pfalz forelagt tre præjudicielle spørgsmål vedrørende fortolkningen af Kommissionens forordning (EØF) nr. 3019/86 (herefter »den foreløbige forordning«), og Rådets forordning (EØF) nr. 864/87 (herefter »den endelige forordning«).
That question was raised in criminal proceedings against Mr Guiot, in his capacity as managing director of Climatec SA ('Climatcc'), a company governed by Luxembourg law, and against Climatec itself, as employer liable at civil law, who are accused of having failed to pay, during the period from March 1992 to March 1993, contributions in respect of timbres-fidélité and timbres-intempéries (loyalty and bad-weather stamps), payable under Belgian legislation by reason of the employment of four workers by Climatec at a site in Arlon (Belgium).
Med dette spørgsmål ønsker den forelæggende ret oplyst, om de omhandlede forordninger alene omfatter komplette eller færdige motorer, eller om de ligeledes omfatter ukomplette eller ufærdige varer, der i henhold til punkt 2.a) i de almindelige tariferingsbestemmelser vedrørende fortolkningen af nomenklaturen i den fælles toldtarif fremtræder som i det væsentlige komplette eller færdige varer.
In the circumstances, the questions to be considered are, first, whether the requirements imposed by the Belgian legislation have a restrictive effect on the freedom to provide services; second, if so, whether overriding requirements of the public interest in that area justify such restrictions on the freedom to provide services; and third, if so, whether that interest is already protected by the rules of the State where the service provider is established and whether the same result can be achieved by less restrictive rules.
Spørgsmålene er blevet rejst under en retssag mellem Robert Birkcnbeul GmbH og Co. KG (herefter »Birkenbeul«) og Hauptzollamt Koblenz (herefter »HZA«) om betaling af antidumpingtold af komponenter af elektriske motorer importeret fra Tjekkoslovakiet.
Pursuant to the Belgian Collective Labour Agreement of 28 April 1988 ('the agreement'), loyalty stamps and bad-weather stamps were payable in respect of those four workers employed in Belgium.
Hvad angår ordlyden af den pågældende ordning fremgår for det første af den foreløbige forordnings artikel 2, stk. 5, og den endelige forordnings artikel 1, stk. 5, at de gældende bestemmelser for told finder anvendelse, jf. dog bestemmelserne i disse forordninger.
Furthermore, Climatec is liable in the Grand Duchy of Luxembourg for two types of contributions to that State's social security scheme in respect of all the workers it employs, including those sent to work temporarily in another Member State.
Toldbestemmelserne kan således kun anvendes, for så vidt som de særlige bestemmelser i de ovennævnte forordninger ikke er til hinder herfor. «
National legislation which requires an employer, as a person providing a service within the meaning of the Treaty, to pay employer's contributions to the social security fund of the host Member State in addition to the contributions already paid by him to the social security fund of the State where he is established places an additional financial burden on him, so that he is not, so far as competition is concerned, on an equal footing with employers established in the host State.
Birkcnbeul importerede i 1987 og 1988 nogle partier motordele fra Tjekkoslovakiet, der -ifølge HZA - samlet i det væsentlige fremtræder som en standardiseret flerfaset elektrisk motor, der er komplet eller færdig i den forstand, udtrykket er anvendt i de almindelige tariferingsbestemmelservcdrørendefortolkningen af nomenklaturen i den fælles toldtarif.
In its question the national court seeks, essentially, to ascertain whether Articles 59 and 60 of the Treaty preclude a Member State from requiring an undertaking established in another Member State and temporarily carrying out works in the first Member State to pay employer's contributions in respect of loyalty stamps amd nad-weather stamps for employees assigned to those works, where that undertaking is already liable for comparable employer's contributions with respect to the same employees and for the same period of work in the State where it is established.
Foruden betaling af told krævede HZA derfor, at den importerende virksomhed skulle betale antidumpingtold af de motorer, som er omhandlet i den foreløbige og den endelige forordning.
However, that is not the case where the workers in question enjoy the same protection, or essentially similar protection, by virtue of employer's contributions already paid by the employer in the Member State of establishment.
Som Domstolen har udtalt med hensyn til en anden forordning om indførelse af en antidumpingtold kan det på baggrund af selve ordlyden af den foreløbige forordnings artikel 2, stk. 1, og den endelige forordnings artikel 1, stk. 1, navnlig udtrykket »henhørende under pos. ex 85.01 B I b) i den fælles toldtarif« konkluderes, at en eventuel tarifering af en vare i denne position ikke automatisk medfører, al varen skal pålægges antidumpingtold i medfør af disse bestemmelser.
In that respect, the Court held in Case C-113/89 Rush Portuguesa ([1990] ECR 1-1417, paragraph 18), that Community law does not preclude
Hvis tolden, som i hovedsagen, svarer til forskellen mellem mindsteprisen for en færdig motor og den pris for dele og løse dele, som den første uafhængige køber har betalt, vil en sådan beregningsmetode føre til, at ufærdige motorer, der har lavere værdi end færdige motorer, bliver pålagt en højere told end de sidstnævnte varer,
Luxembourg contributions at issue in practice cover the same risks and have a similar, if not wholly identical, purpose.
For så vidt angår den sammenhæng, hvori den pågældende ordning indgår, og de mål, der forfølges med denne, har Fællesskabets myndigheder af hensyn til ønsket om gennemsigtighed, effektivitet og for at tilskynde eksportørerne til at hæve deres priser besluttet at indføre en variabel told beregnet på grundlag af forskellen mellem en mindstepris og prisen til den første uafhængige køber.
Since social protection of workers constitutes the only consideration of public interest capable of justifying restrictions on the freedom to provide services such as those at issue, any technical differences in the operation of the two schemes cannot justify such a restriction.
»Kommissionens forordning (EØF) nr. 3019/86 af 30. september 1986 om indførelse af en midlertidig antidumpingtold på importen af standardberede elektriske motorer, flerfasede, med effekt på over 0,75 kW, men højst 75 kW, med oprindelse i Bulgarien, Den tyske demokratiske Republik, Polen, Rumænien, Sovjetunionen, Tjekkoslovakiet og Ungarn og Rådets forordning (EØF) nr. 864/87 af 23. marts 1987 om indførelse af en endelig antidumpingtold på importen af standardberede elektriske motorer, flerfasede, med effekt på over 0,75 kW, men højst 75 kW, med oprindelse i Bulgarien, Den tyske demokratiske Republik, Polen, Sovjetunionen, Tjekkoslovakiet og Ungarn, og om endelig opkrævning af de beløb, for hvilke der er stillet sikkerhed i form af midlertidig told, skal fortolkes således, al de alene omfatter import af standardberede, flerfasede elektriske motorer, som er komplette eller færdige.*
'Articles 59 and 60 of the EC Treaty preclude a Member State from requiring an undertaking established in another Member State and temporarily carrying out works in the firstmentioned Member State to pay employer's contributions in respect of timbres-fidélité and timbres-intempéries with respect to workers assigned to carry out those works, where that undertaking is already liable for comparable contributions, with respect to the same workers and for the sameperiod of work, in the State where it is established'
Generaladvokat N. Fennelly fremsatte forslag til afgørelse i retsmødet (Tredje Afdeling) den 30. januar 1996.
Advocate General G. Tesauro delivered his Opinion at the sitting of the First Chamber on 26 October 1995.
Han var af den opfattelse, at de forelagte spørgsmål skulle besvares som følger:
He proposed that the Court reply as follows:
Det er ufornødent at anvende punkt 2.a), i de almindelige tariferingsbcstcmmelser vedrørende fortolkningen af nomenklaturen i den fælles toldtarif, således at ukomplette eller ufærdige flerfasede elektriske motorer henføres under anvendelsesområdet for den ved disse forordninger indførte antidumpingtold.
'Articles 59 and 60 preclude a Member State from requiring undertakings established in another Member State, which come to operate in the territory of the first Member State in order to provide services there, to pay contributions to a system of fidelity and bad-weather stamps for employees seconded for the provision of services, where those undertakings are already liable, in respect of the same workers over the same periods, to pay comparable charges in the Member State of establishment.'
3) De nævnte bestemmelser foreskriver ikke, at der pålægges antidumpingtold på indførte dele til standardiserede flerfasede elektriske motorer.«
Preliminary ruling (Anti-dumping duties on imports of electric motors) (Third Chamber)
Præjudiciel »Sjette momsdirektiv byggegrunde* (Femte Afdeling) ubebygget grund skal udføres særlige byggemodningsarbejder, for at den udgør en »byggegrund« i sjette direktivs forstand.
By that question, the national court seeks to ascertain whether the relevant regulations apply to complete or finished motors only or whether they also apply to incomplete or unfinished goods which possess the essential characteristics of the complete or finished article, within the meaning of Rule 2(a) of the General Rules for the Interpretation of the Nomenclature of the Common Customs Tariff.
Ved kendelse af 14. december 1993 har Gerechtshof, Leeuwarden, forelagt to præjudiciellespørgsmålvcdrørendefortolkningen af artikel 13, punkt B, litra h), sammenholdt med artikel 4, stk. 3, litra b), i Rådets sjette direktiv 77/388/EØF (herefter »sjette direktiv«).
By order of 9 March 1994, received at the Court on 22 March 1994, the Finanzgericht Rheinland-Pfalz (Finance Court, Rhineland-Palatinate) referred to the Court for a preliminary ruling under Article 177 of the EC Treaty three questions on the interpretation of Commission Regulation (EEC) No 3019/86 of 30 September 1986 imposing a provisional anti-dumping duty on imports of standardized multi-phase electric motors having an output of more than 0.75 kW but not more than 75 kW, originating in Bulgaria, Czechoslovakia, the German Democratic Republic, Hungary, Poland, Romania and the USSR (OJ 1986 L 280, p.
Den besvarelse, som Kommissionen — og i et vist omfang tillige Emmen kommune — har foreslået, indebærer reelt, at der foreslås en fællesskabsdefinition af udtrykket byggegrund, således at det alene overlades til medlemsstaterne at fastsætte de nærmere betingelser.
68, hereinafter the provisional regulation'), and of Council Regulation (EEC) No 864/87 of 23 March 1987 imposing a definitive anti-dumping duty on imports of standardized multi-phase electric motors having an output of more than 0.75 kW but not more than 75 kW, originating in Bulgaria, Czechoslovakia, the German Democratic Republic, Hungary, Poland and the Soviet Union, and definitively collecting the amounts secured as provisional duties (OJ 1987 L 83, p. 1, hereinafter 'the definitive regulation').
Spørgsmålene er blevet rejst under en retssag mellem Gemeente Emmen (herefter »Emmen kommune«) og Belastingsdienst Grote Ondernemingen, Groningen (afgiftsmyndigheden for større virksomheder, herefter »afgiftsmyndigheden«).
As regards the wording of the legislation in question, it is apparent from Article 2(5) of the provisional regulation and Article 1(5) of the definitive regulation that the provisions in force with regard to customs duties are to apply, subject to the provisions of those regulations.
Under sagen har Emmen kommune anfægtet afgiftsansættelsen i forbindelse med levering af ubebyggede grunde i medfør af den nederlandske lovgivning, der er udstedt til gennemførelse af det sjette direktivs artikel 13, punkt B, litra h).
Consequently, the customs provisions can only apply in so far as they are not contrary to the specific provisions of the abovementioned regulations.
I den foreliggende sag henviser sjette direktivs artikel 4, stk. 3, litra b), udtrykkeligt til medlemsstaternes definitioner af byggegrunde. Heraf følger, at det tilkommer medlemsstaterne at definere, hvilke grunde der skal betragtes som byggegrunde, såvel med henblik på anvendelsen af denne bestemmelse som af artikel 13, punkt B, litra h), når henses til den deri indeholdte henvisning.
Those questions were raised in proceedings between Robert Birkenbeul GmbH & Co. KG (hereinafter 'Birkenbeul') and the Hauptzollamt Koblenz (Principal Customs Office, Koblenz, hereinafter 'the Customs Office'), concerning anti-dumping duties on parts of electric motors imported from Czechoslovakia. Next, as the President of the Court has already had occasion to note (see the order in Case 304/86 R Enital ν Council and Commission [1987] ECR 267, paragraph 15), the reference in those regulations to subheading ex 85.01 Β I (b) of the Common Customs Tariff does not concern parts, which come within subheading 85.01 G
I juni 1992 leverede Emmen kommune otte ubebyggede grunde, som var beregnet til boligbyggeri. Før leveringen var der på udstykningen blevet anlagt veje og kloakker.
In 1987 and 1988 Birkenbeul imported from Czechoslovakia batches of motor parts (stators with windings of standardized, multi-phase electric motors and rotors with shafts of similar motors) which together, in the view of the Customs Office, had the essential character of a complete or finished standardized multi-phase electric motor within the meaning of the General Rules for the Interpretation of the Nomenclature of the Common Customs Tariff.
Grundene var blevet tilsluttet vand-, gas- og elforsyningen, og der var foretaget tilslutning til telekommunikation og kabel-tv.
Consequently, the Customs Office requested the importer to pay, in addition to customs duty, the anti­dumping duty relating to the motors covered by the provisional and definitive regulations.
Kommissionen har imidlertid anført, at den omstændighed, at ikkc-byggemodnede grunde i artikel 4, stk. 3, litra b), nævnes side om side med byggemodnede grunde, må medføre, at fællesskabslovgiver har villet opstille visse grænser for medlemsstaternes definitioner af byggegrunde, således at disse definitioner nødvendigvis skal omfatte grunde, der ikke har været genstand for nogen form for byggemodning.
As the Court noted in respect of another regulation imposing an anti-dumping duty (see the judgment in Case C-90/92 Dr Treiter ν Hauptzollamt Stuttgart-Ost [1993] ECR 1-3569, paragraph 13), the actual wording of Article 2(1) of the provisional regulation and Article 1(1) of the definitive regulation, and in particular the expression 'falling within subheading ex 85.01 Β I (b) of the Common Customs Tariff, supports the conclusion that a product is not automatically subject to anti-dumping duty pursuant to those provisions merely because it is classified under that tariff heading.
Kommunen anførte, at de leverede grunde ikke som følge af de udførte arbejder kunne anses for at være »bearbejdede faste ejendomme«, som omhandlet i artikel 11, stk. I, litra a), nr. 1, i Wct op de omzetbelasting af 1968 (lov om omsætningsafgift).
After an unsuccessful complaint to the Customs Office, Birkenbeul brought an action before the Finanzgericht Rheinland-Pfalz claiming, chiefly, that the imports at issue did not include certain
Med disse to spørgsmål ønsker den forelæggende ret i det væsentlige oplyst, om der på en
As regards the context and purpose of the legislation in question, it is apparent from paragraph 35 of the recitals in the preamble to
»Det er overladt til medlemsstaterne at definere udtrykket »byggegrund* i den forstand, hvori det anvendes i artikel 13, punkt B, litra h), sammenholdt med artikel 4, sik 3, lära b), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag. Følgelig tilkommer det ikke Domstolen atpræcisere, i hvilket omfang en ubebygget grund skal være byggemodnet for at kunne betragtes som en byggegrund i direktivets forstand.*
'Commission Regulation (EEC) No 3019/86 of 30 September 1986 imposing a provisional anti-dumping duty on imports of standardized multi-phase electric motors having an output of more than 0.75 kW but not more than 75 kW, originating in Bulgaria, Czechoslovakia, the German Democratic Republic, Hungary, Poland, Romania and the USSR, and Council Regulation (EEC) No 864/87 of 23 March 1987 imposing a definitive anti-dumping duty on imports of standardized multi-phase electric motors having an output of more than 0.75 kW but not more than 75kW, originating in Bulgaria, Czechoslovakia, the German Democratic Republic, Hungary, Poland and the Soviet Union, and definitively collecting the amounts secured as provisional duties, must be interpreted as applying only to imports of standardized, multi-phase electric motors which are complete or finished.'
Generaladvokat N. Fennelly fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 14. december 1995.
Advocate General N. Fennellv delivered his Opinion at the sitting of the Third Chamber on 30 January 1996.
Han fandt, at besvarelsen burde lyde som følger:
He proposed that the Court reply as follows:
Udtrykket 'byggegrund' i artikel 4, stk. 3, litra b), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag skal fortolkes således, at det omfatter byggegrunde, hvad enten de er byggemodnet eller ikke.
Article 2(1) of Commission Regulation (EEC) No 3019/86 of 30 September 1986 and Article 1(1) and (2) of Council Regulation (EEC) No 864/87 of 23 March 1987 must be interpreted as imposing anti-dumping duty only on imports of complete or finished (even if presented unassembled or disassembled) standardized multi-phase electric motors.
Ved "byggegrund' skal ikke kun forstås grunde, for hvilke der er foretaget installationer, som udelukkende er til brug for de pågældende grunde.
Rule 2(a) of the General Rules for the Interpretation of the Combined Nomenclature does not apply so as to include incomplete or unfinished multi-phase electric motors within the scope of the anti-dumping duty established by those regulations.
Sag C-129/94 Rafael Ruiz Bernaldez Tilnærmelse af lovgivningerne
The said provisions do not provide for any anti-dumping duty to be applied to imported parts of standardized multi-phase electric motors.'
Præjudiciel »Lovpligtig molorkøretøjsforsikring spirituspåvirket, undtaget* (Femte Afdeling)
Preliminary ruling (Sixth VAT Directive Article 13B(h) and Article 4(3)(b) — Supply of building land) (Fifth Chamber) and cable television telecommunications networks.
Det var med henblik på at begrænse de bestående forskelle mellem medlemsstaternes lovgivninger med hensyn til omfanget af den lovpligtige forsikring (tredje betragtning til andet direktiv), at det for så vidt angår erstatningsansvaret i andet direktivs artikel 1 blev bestemt, at tings- og personskader skulle dækkes op til nærmere angivne beløb.
The municipality of Emmen paid a total of HFL 67 542 by way of turnover tax, but immediately appealed against the assessment on the ground that the work carried out had not caused the land supplied to become 'transformed immovables' within the meaning of Article ll(l)(a)(l) of the Wet op de Omzetbelasting (Law on Turnover Tax).
Ved kendelse af 4. april 1994 har Audiencia Provincial de Sevilla i medfør af EF-traktatens artikel 177 forelagt fem præjudicielle spørgsmål vedrørende fortolkningen af Rådets direktiv 72/166/EØF (herefter »første direktiv«), af Rådets andet direktiv 84/5/EØF (herefter »andet direktiv«) og af Rådets tredje direktiv 90/232/EØF (herefter »tredje direktiv«).
By order of 14 December 1993, received at the Court on 16 December 1993, the Gerechtshof te Leeuwarden (Regional Court of Appeal, Leeuwarden) referred to the Court for a preliminary ruling under Article 177 of the EC Treaty two questions on the interpretation of the combined provisions of Article 13B(h) and Article 4(3)(b) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1, 'the Sixth Directive').
Spørgsmålene er stillet under en straffesag mod Ruiz Bernaldez, som under førsel af et motorkøretøj i spirituspåvirket tilstand forårsagede et trafikuheld.
By its two questions, the national court is essentially seeking to establish whether land which has not been built on must have been subjected to specific improvements in order to be categorized as 'building land' within the meaning of the Sixth Directive.