natgillin/translations-raw huggingface dataset:
Domstolen kan heller ikke forsyne den national ret med fortolkningselementer med henblik på vurderingen af en internretlig bestemmelses forenelighed med EØF-traktatens artikel 40, stk. 3, andet afsnit, når den pågældende bestemmelse ikke er blevet vedtaget i henhold til en fællesskabsretlig bestemmelse vedrørende det fælles landbrugsmarked.«
In its judgment in BNG I, the Court replied that Directives 71/304 and 71/305 had to be interpreted as permitting, for the purposes of the assessment of the criteria to be satisfied by a contractor when an application for registration by the dominant legal person of a group was being examined, account to be taken of companies belonging to that group, provided that the legal person in question established that it actually had available the resources of those companies which were necessary for carrying out the works.
Sag C-5/97 Ballast Nedam Groep NV / Belgische Staat Regler for virksomhederne
It was for the national court to assess whether such proof had been produced in the main proceedings.
Under sagen har der tidligere været forelagt Domstolen et præjudicielt spørgsmål vedrørende fortolkningen af Rådets direktiv 71/304/EØF af 26. juli 1971 og af Rådets direktiv 71/305/EØF af 26. juli 1971.
The national court is asking in effect whether it follows from the judgment in BNG I that Directives 71/304 and 71/305 are to be interpreted as meaning that the authority competent to decide on an application for registration submitted by a dominant legal person of a group is under an obligation, where that person is established as having actual power of disposition over the resources of the companies belonging to the group necessary for performing works contracts, to take account of those companies.
Spørgsmålet er blevet rejst under en sag, som af et nederlandsk selskab, Ballast Nedam Groep, føres mod den belgiske stat i anledning af, at selskabets godkendelse ikke er blevet fornyet.
In the BNG, the Court stated first that a holding company which does not itself execute works may not, because its subsidiaries which do carry out works are separate legal persons, be precluded on that ground from participation in public works contract procedures.
I BNG I-dommen svarede Domstolen, at Rådets direktiv 71/304 og 71/305 skal fortolkes således, at de tillader, at der ved bedømmelsen af de kriterier, en entreprenør skal opfylde, i
The Court also explained that when a company produces references relating to its subsidiaries in
forbindelse med behandlingen af en godkendelsesansøgning indgivet af den dominerende juridiske person i en koncern tages hensyn til de selskaber, der hører til koncernen, når den juridiske person godtgør, at den reelt disponerer over de kvalifikationer, som selskaberne besidder, og som er nødvendige til udførelsen af kontrakterne.
'Council Directive 71/304/EEC of 26 July 1971 concerning the abolition of restrictions on freedom to provide services in respect of public works contracts and on the award of public works contracts to contractors acting through agencies or branches and Council Directive 71/305/EEC of 26 July 1971 concerning the coordination of procedures for the award of public works contracts are to be interpreted as meaning that the authority competent to decide on an application for registration submitted by a dominant legal person of a group L· under an obligation, where it is established that mat person actually has available to it the resources of the companies belonging to the group that are necessary to carry out the contracts, to take account of the references of those companies in assessing the suitability of the legal person concerned, in accordance with the criteria mentioned in Articles 23 to 28 of Directive 71/305.'
Domstolen tilføjede, at det tilkommer den nationale retsinstans at bedømme, om dette er godtgjort i den konkrete sag for retten.
Advocate General A La Pergola delivered his Opinion at the sitting of the Third Chamber on 23 October 1997.
Det følger af det anførte, at et holdingselskab, som ikke selv udfører bygge- eller anlægsarbejder, ikke kan udelukkes fra at deltage i procedurer for indgåelse af offentlige bygge- og anlægsarbejder og dermed fra optagelse på en officiel liste over anerkendte entreprenører, hvis det godtgør, at det reelt disponerer over de kvalifikationer, som datterselskaberne besidder, og som er nødvendige til udførelsen af kontrakterne, medmindre oplysningerne vedrørende datterselskaberne ikke er i overensstemmelse med de kvalitative udvælgelseskriterier, der er fastlagt i direktiv 71/305.
It is however for the national authorities to ensure that the condition to which that obligation is subject is complied with, and in particular to ensure that the resources necessary to perform the contract are fully available, on the basis of non-discriminatory criteria and in such way as to protect both the rights and the legitimate expectations of the tenderers.'
I BNG I-dommen udtalte Domstolen for det første, at et holdingselskab, som ikke selv udfører bygge- eller anlægsarbejder, ikke kan udelukkes fra at deltage i procedurer for indgåelse af
Joined Cases C-286/94, C-340/95, C-401/95 and C-47/96 Garage Molenheide BVBA and Others ν Belgian State
Generaladvokat A La Pergola fremsatte forslag til afgørelse i retsmødet (Tredje Afdeling! den 23. oktober 1997.
Uncertain as to how the latter provisions should be interpreted, the Hofvan Beroep te Antwerpen considered it appropriate to seek a preliminary ruling from the Court of Justice on the question.
»Ordet 'tillader* i konklusionen i dommen af 14. april 1994 i sag C-389/92 skal forstås som 'kræver*.
Mr Schepens owns a garage. He filed a VAT return for the period from 1 January 1993 to 31 March 1993 in which he claimed the right to refund of the sum of BFR 3 311 438.
Det tilkommer imidlertid de nationale myndigheder at sikre overholdelsen af den betingelse, dette krav er undergivet, og navnlig at sikre, at selskabet har alle de kvalifikationer, der er nødvendige til udførelsen af kontrakten, på grundlag af ikke-diskriminerende kriterier, som desuden skal sikre en effektiv beskyttelse af de ordregivende enheders rettigheder og berettigede forventninger.«
By orders of 17 October 1994 (C-286/94), 25 October 1995 (C-340/95), 12 December 1995 (C401/95) and 6 February 1996 (C-47/96), the Hof van Beroep te Antwerpen (Court of Appeal, Antwerp), 13th and 3rd Chambers (C-286/94 and C-340/95), the Rechtbank van Eerste Aanleg te Brussel (Court of First Instance, Brussels) (C401/95) and the Rechtbank van Eerste Aanleg te Brugge (Court of First Instance, Bruges) (C47/96) referred to the Court for preliminary rulings a number of questions on the interpretation of Article 18(4) of the Sixth Council Directive 77/388/EEC of 17 May 1977 (hereinafter 'the Sixth Directive').
Forenede sager C-286/94, C-340/95, C-401/95 og C-47/96 Garage Molenheide BVBA m.fl. / Belgische Staat Fiskale bestemmelser
Those questions were raised in four actions brought against the Belgian State by Garage Molenheide BVBA (hereinafter 'Molenheide'), Peter Schepens, Bureau Rik Decan-Business Research & Development NV (BRD) (hereinafter 'Decan') and Sanders BVBA (hereinafter 'Sanders'). Case C-286/94
Præjudiciel •Sjette direktiv 77/388/EØF — anvendelsesområde — ret til fradrag af moms — arrest i momstilgodehavende — proportionalitetsprincippet·
Those serious grounds for presumption related in particular to a type of fraud known as 'circular sales', not involving evasion of VAT but creating fictitious VAT excesses, in particular on intraCommunity transactions.
Dansk tekst foreligger endnu ikke.
On 16 June 1993 a retention notice was served on Molenheide by registered letter.
Generaladvokat N. Fennellv fremsatte forslag til afgørelse i retsmødet (Femte Afdeling') den 20. marts 1997.
The Hof van Beroep te Antwerpen then referred several questions to the Court for a preliminary ruling.
Han foreslog Domstolen følgende besvarelse:
In those proceedings Molenheide claimed that the retention of tax credits was
»1) Artikel 18, stk. 4, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag er tilstrækkelig klar, præcis og ubetinget til, at de afgiftspligtige umiddelbart kan støtte ret på den i medlemsstaternes interne retsorden.
By registered letter of 26 September 1995, the tax authority informed Decan that on that date it was effecting a retention or preventive attachment of the VAT credit of BFR 705 404
Nationale bestemmelser, hvorefter der kan foretages arrest i momstilgodehavender, der antages at tilkomme en afgiftspligtig for en given periode, er ikke principielt uforenelige med sjette direktivs artikel 18, stk. 4.
Before the Rechtbank van Eerste Aanleg te Brussel, the parties put forward the same arguments as those exchanged in the two other cases described above, and the national court has merely referred to the orders relating to those cases. It adds, however, that whilst in the Molenheide case there were serious grounds for presumption of tax evasion, the position is different in the Decan case.
Foranstaltninger vedrørende arrest i moms må imidlertid ikke gå ud over, hvad der er strengt nødvendigt for at beskytte medlemsstaternes afgiftsmæssige interesser, herunder den nøjagtige opkrævning af momsen, og de nationale domstole skal påse, at en afgiftspligtig, som på grund af sådanne foranstaltninger hindres i at udøve den ret til fradrag, der følger af artikel 18, stk. 4, i sjette direktiv, råder over effektive proceduremæssige garantier, før foranstaltningen vedtages, hvilke garantier navnlig skal omfatte en fyldestgørende angivelse af begrundelsen for den foreslåede arrest og mulighed for at kræve en effektiv judiciel prøvelse af foranstaltningen, efter at den er vedtaget af afgiftsmyndighederne.
Measures such as those at issue in the main proceedings are designed to enable the competent fiscal authorities to retain, as a protective measure, refundable amounts of VAT where there are grounds for presumption of tax evasion or where those authorities claim that there is a VAT debt owing to them which is not apparent from the taxable person's returns and which the taxable person contests.
Såfremt et uomtvistet momstilgodehavende gøres til genstand for arrest, der er begrundet i en tidligere momsforpligtelse, der er omtvistet, skal den nationale domstol, der behandler en begæring om foreløbig ophævelse af arresten, tilsidesætte nationale bestemmelser, der hviler på en formodning om, at arrestforanstaltningen er uopsættelig og/eller nødvendig; den nævnte ret skal være bemyndiget til selv - på grundlag af samtlige foreliggende beviser og alle sagens omstændigheder, herunder om afgiftsmyndighederne råder over andre former for effektiv beskyttelse - at tage stilling til, om det er nødvendigt og uopsætteligt at foretage arrest.
It is clear from the Sixth Directive as a whole that it is intended to establish a uniform basis so as to guarantee the neutrality of the system and, as indicated in the 12th recital in its preamble, to harmonize the rules governing deductions 'to the extent that they affect the actual amounts collected'.
I en situation, hvor dette er nødvendigt og uopsætteligt, kan der imidlertid ikke kræves mere end en sikkerhed, der garanterer betalingen af den omtvistede gæld (med tillæg af renter).
Sanders contested that debt, whereupon the Roeselare VAT collector gave notice that it was retaining, by way of preventive attachment in respect of the abovementioned debt.
Såfremt en arrest hviler på begrundede formodninger om svig eller andre alvorlige ulovligheder hos den afgiftspligtige, der gør krav på et momstilgodehavende, skal den ret eller den dommer, der behandler en begæring om foreløbig ophævelse af arresten, have bemyndigelse til at ophæve arresten under fastsættelse af de betingelser herfor, som de finder passende, såfremt de på grundlag af de beviser, som det påhviler den afgiftspligtige at fremlægge under en kontradiktorisk bevisførelse, ikke er overbevist om, at afgiftsmyndighedernes betænkeligheder er begrundede.
On 5 January 1995 Sanders instituted proceedings against the Belgian State for lifting of the preventive attachment before the judge hearing attachment proceedings in the Rechtbank van Eerste Aanleg te Brugge, relying on the same arguments as those put forward in the other cases, and on the principle of proportionality, since in its view the retention was neither necessary nor the only measure available.
I alle arrestsager, hvor den afgiftspligtige til sidst får medhold under den af ham anlagte hovedsag til prøvelse af arresten, skal afgiftsmyndighederne forpligte sig til at betale renter af det beløb, hvori der er gjort arrest, fra det tidspunkt, hvor dette beløb skulle have været betalt til den afgiftspligtige i medfør af de normale fradragsregler, der finder anvendelse i denne medlemsstat i overensstemmelse med sjette direktiv.«
As regards the effects which the principle of proportionality may have in this context, it must be emphasized that whilst the Member States may, in principle, adopt such measures, it is nevertheless the case that those measures are liable to have an impact on the national authorities' obligation to make an immediate refund under Article 18(4) of the Sixth Directive.
Sag C-360/95
The preliminary questions
Kommissionen for De Europæiske Fællesskaber / Kongeriget Spanien Fri bevægelighed for personer
Whilst it is legitimate for the measures adopted by the Member States to seek to preserve the rights of the Treasury as effectively as possible, they must not go further than is necessary for that purpose.
•Traktatbrud - manglende gennemførelse af direktiv 91/371/EØF — anvendelse af aftalen mellem Det Europæiske Økonomiske Fællesskab og Schweiz om direkte forsikringsvùksomhed bortset fra liv^orsikring· (Femte Afdeling)
With regard, first, to Article 18(4) of the Sixth Directive, the national courts ask essentially
Ved stævning, indleveret til Domstolens Justitskontor den 23. november 1995, har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Kongeriget Spanien har tilsidesat sine forpligtelser efter EF-traktaten, principalt da det ikke inden for den fastsatte frist har vedtaget og sat de love og administrative bestemmelser i kraft, som er nødvendige for at efterkomme Rådets direktiv 91/371/EØF af 20. juni 1991 (herefter »direktivet«), subsidiært da det ikke har meddelt Kommissionen disse bestemmelser.
Similarly, provisions of laws or regulations which would make it impossible for the court adjudicating on the substance of the case to lift in whole or in part the retention of the refundable VAT balance before the decision on the substance of the case becomes definitive would be disproportionate.
I den foreliggende sag blev lov nr. 30/1995 vedtaget efter udløbet af fristen i den begrundede udtalelse, hvorfor Domstolen ikke kan tage den i betragtning.
It must be held in this regard that an irrebuttable presumption, as opposed to an ordinary presumption, would go further than is necessary in order to ensure effective recovery and would be contrary to the principle of proportionality in that it would not enable the taxable person to adduce evidence in rebuttal for consideration by the judge hearing attachment proceedings.
Direktivet bestemmer, at medlemsstaterne inden for en frist på fireogtyve måneder fra meddelelsen af direktivet skal ændre deres nationale retsforskrifter i overensstemmelse med aftalen mellem Det Europæiske Økonomiske Fællesskab og Schweiz og straks underrette Kommissionen herom.
The applicants observe that it is impossible for the taxable person to request a court to adopt in place of the retention a different protective measure which is sufficient to protect the interests of the Treasury but is less onerous for the taxable person, such as, for example, provision of a bond or a bank guarantee.
Da Kommissionen ikke modtog nogen meddelelse, som gav den grundlag for at antage, at Kongeriget Spanien havde efterkommet eller var i færd med at efterkomme sine forpligtelser efter direktivet, anlagde den nærværende sag.
It must be pointed out that such impossibility, if proved, would also exceed the bounds of what is necessary to guarantee recovery of any sums due, in that the substitution in question might mitigate the adverse effect on the right of deduction and the grant of such a measure should be amenable to review by a court.
Hvad for det andet angår de direktivbestemmelser, som Kongeriget Spanien hævder er gennemført ved forskrifter, som var i kraft inden det tidspunkt, da den af Kommissionen fastsatte frist udløb, må det fastslås, at det i den foreliggende sag er nødvendigt at vedtage en positiv gennemførelsesforanstaltning, da direktivets artikel 1, stk. 2, udtrykkeligt pålægger medlemsstaterne at sikre, at bestemmelserne til gennemførelse af direktivet indeholder en henvisning til direktivet, eller at bestemmelserne ved offentliggørelsen ledsages af en sådan henvisning.
Provisions of laws or regulations which would prevent the judge hearing attachment proceedings from lifting in whole or in part the retention of the refundable VAT balance, even though there is evidence before him which would prima facie justify the conclusion that the findings of the official reports drawn up by the administrative authority were incorrect, should be regarded as going further than is necessary in order to ensure effective recovery and would adversely affect to a disproportionate extent the right of deduction.
Generaladvokat A La Pergola fremsatte forslag til afgørelse i retsmødet (Femte Afdelingl den 17. juni 1997.
It is for the national court to examine whether or not the measures in question and the manner in which they are applied by the competent administrative authority are proportionate.
Kommissionens påstand tages til følge og det fastslås, at Kongeriget Spanien har tilsidesat sine forpligtelser efter traktatens artikel 5 og 189, idet det ikke har vedtaget de nødvendige foranstaltninger til at gennemføre direktiverne 71/371/EØF og 92/49/EØF inden for fristerne; b) som foreløbig afgørelse:
disappty those provisions or refrain from placing such a construction on them. Moreover, in the event of the retention being lifted, calculation of the interest payable by the Treasury which did not take as its starting point the date on which the VAT balance in question would have had to be repaid in the normal course of events would be contrary to the principle of proportionality.'
Domstolen træffer endelig afgørelse efter denne dato.«
Advocate General N. Fennellv delivered his Opinion at the sitting of the Fifth Chamber on 20 March 1997.
Kommissionen for De Europæiske Fællesskaber / Kongeriget Spanien Fri bevægelighed for personer
In the light of the foregoing, I recommend that the Court answer the various questions referred by the three national courts, which have submitted questions in these four joined cases, as follows:
•Traktatbrud — manglende gennemførelse forsikringsvirksomhed bortset fra livsforsikring· (Femte Afdeling) forpligtelser efter direktivet, anlagde den nærværende sag.
National provisions that permit the preventive retention of VAT credits supposedly due to a taxable person in respect of a particular tax period are not, in principle, incompatible with Article 18(4) of the Sixth Directive;
Hvad for det første angår de direktivbestemmelser, som ifølge Kongeriget Spanien er blevet gennemført ved lov nr. 30/1995 af 8. november 1995 om Ordenación y Supervisión de los Seguros Privados (lov om organisationen af og tilsyn med privat forsikringsvirksomhed), bemærkes, at spørgsmålet om, hvorvidt der foreligger traktatbrud, efter fast retspraksis skal vurderes på baggrund af forholdene i medlemsstaten, som de var ved udløbet af fristen i den begrundede udtalelse.
VAT retention measures must, however, not go beyond what is strictly necessary to protect the fiscal interests of the Member States in ensuring the effective collection of VAT and national courts must ensure that a taxable person whose exercise of the right to deduct conferred by Article 18(4) of the Sixth Directive is affected by such retention measures is guaranteed effective procedural safeguards prior to the adoption of the measure, which must include, inter alia, reasonable notice of the reasons for the proposed retention and the opportunity of seeking effective judicial control of the measure after its adoption by the VAT administration.
Ifølge direktivet skulle medlemsstaterne senest den 31. december 1993 have vedtaget de love og administrative bestemmelser, der er nødvendige for at efterkomme direktivet, og straks underrette Kommissionen herom.
In the case of a retention of an undisputed VAT credit based on a disputed earlier VAT debt, national legal provisions which presume the urgency and/or need for the withholding measure must be set aside by the national court before whom an interim application to lift the retention is brought; such a court must have the power to determine for itself on the basis of all the evidence available and all the circumstances of the case, including the availability of effective alternative forms of protection for the VAT administration, whether there is an urgent necessity for the retention.
I den foreliggende sag blev lov nr. 30/1995 vedtaget efter udløbet af fristen i den begrundede udtalelse, hvorfor Domstolen ikke kan tage den i betragtning.
However, such urgent necessity may not extend beyond securing the amount of the disputed debt (plus interest).
Da Kommissionen ikke modtog nogen meddelelse, som gav den grundlag for at antage, at Kongeriget Spanien havde efterkommet sine
In the case of a retention based on serious suspicions of fraud or other serious irregularities in the affairs of the taxable person claiming entitlement to a VAT credit, the court or judge hearing an interim application for its suspension must be entitled, where it/he is not satisfied, on the basis of contradictory evidence which must be produced by the taxable person, of the genuineness of the VAT administration's doubts, to lift the retention on such terms as it/he sees fit.
ved offentliggørelsen ledsages af en sådan henvisning.
Commission of the European Communities ν Kingdom of Spain Freedom of movement for persons
Hvad endelig angår de direktivbestemmelser, som efter Kongeriget Spaniens opfattelse udgør et led i overgangsordningen efter direktivets artikel 50, må det fastslås, at en sådan ordning kun kan anvendes som led i en fuldstændig gennemførelse af direktivet og i overensstemmelse med dette.
(Failure to fulfil obligations — Failure to transpose Directive 91/371/EEC — of the Agreement between the European Economic Community and the Swiss on direct insurance other than life assurance) (Fifth Chamber)
hævder er gennemført ved forskrifter, som var i kraft inden det tidspunkt, da den af Kommissionen fastsatte frist udløb, må det fastslås, at det i den foreliggende sag er nødvendigt at vedtage en positiv gennemførelsesforanstaltning, da direktivets artikel 57, stk. 2, udtrykkeligt pålægger medlemsstaterne at sikre, at bestemmelserne til gennemførelse af direktivet indeholder en henvisning til direktivet, eller at bestemmelserne
As regards, first, the provisions of the Directive which the Kingdom of Spain claims were transposed by Law No 30/1995 of 8 November 1995 of Ordenación y Supervión de los Seguros Privados, it must be borne in mind that the Court has consistently held that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation in the Member State as it stood at the end of the period laid down in the reasoned opinion.