natgillin/translations-raw huggingface dataset:
Da Kommissionen fandt, at Kongeriget Spanien ikke havde meddelt den de bestemmelser, det havde udstedt med henblik på at efterkomme direktivets artikel 4 og 11 ved udløbet af den i de nævnte bestemmelser fastsatte frist, anmodede Kommissionen i henhold til proceduren i artikel 226 EF ved åbningsskrivelse af 11. april 2000 Kongeriget Spanien om at fremsætte sine bemærkninger hertil inden for en frist på to måneder.
Taking the view that it had not been informed by the Kingdom of Spain of the measures taken by that State to comply with Articles 4 and 11 of the Directive on expiry of the period laid down by those provisions, the Commission gave the Kingdom of Spain formal notice, by letter of 11 April 2000, to submit its observations on the matter within two months, in accordance with the procedure provided for in Article 226 EC.
Da Kommissionen vurderede, at de fremsendte oplysninger viste, at Kongeriget Spanien endnu ikke havde overholdt de forpligtelser, der følger af direktivets artikel 4, stk. 1, og artikel 11,
The Commission took the view that the information supplied by the Kingdom of Spain
Under disse omstændigheder bør der gives Kommissionen medhold.
It is common ground between the parties that the national plan for decontamination and disposal of PCBs, PCTs and equipment
»1) Kongeriget Spanien har tilsidesat sine forpligtelser i henhold til Rådets direktiv 96/59/EF af 16. september 1996 om bortskaffelse af polychlorbiphenyler og polychlorterphenyler (PCB/PCT), idet det ikke inden for den fastsatte frist har udarbejdet planen, den skitserede plan samt sammenfatningen af fortegnelsen, således som det er foreskrevet i direktivets artikel 4, stk. 1, og artikel 11.
Declares that, by failing to draw up, within the prescribed period, a summary of the inventories of equipment with PCB volumes of more than 5 dm3, a plan for the decontamination and/or disposal of the inventoried equipment and the PCBs contained therein, and an outline for the collection and subsequent disposal of equipment which is not subject to inventory in accordance with Articles 4(1) and 11 of Council Directive 96/59/EC of 16 September 1996 on the disposal of polychlorinated biphenyls and polychlorinated terphenyls (PCB/PCT), the Kingdom of Spain has failed to fulfil its obligations under those provisions of that directive;
Sag C-136/00 Rolf Dieter Danner Fri udveksling af tjenesteydelser
Advocate General F.G. Jacobs delivered his Opinion at the sitting of the Fourth Chamber on 6 June 2002.
Præjudiciel »Frivillig pensionsforsikring - forsikring tegnet hos et selskab, der er etableret i en anden medlemsstat ingen fradragsret for præmierne foreneligheden med EF-traktatens artikel 6 og 59 (efter ændring nu artikel 12 EF og 49 EF), EF-traktatens artikel 60, 73 Β og 73 D (nu artikel 50 EF, 56 EF og 58 EF) samt EF-traktatens artikel 92 (efter ændring nu artikel 87 EF)« (Femte Afdeling)
Ί) declare that, by not drawing up within the prescribed time-limit the plan, the outline and the summary of the inventory provided for by Article 4(1) and Article 11 of Council Directive 96/59/EC of 16 September 1996 on the disposal of polychlorinated biphenyls and polychlorinated terphenyls (PCB/PCT), the Kingdom of Spain has failed to fulfil its obligations under those provisions of the Directive;
Hans samlede pensionsforsikringspræmier for skatteåret 1996 udgjorde således 51 217 FIM (ca. 8 700 EUR).
Case C-136/00 Rolf Dieter Danner Freedom to provide services
Spørgsmålet er blevet rejst under en sag, Rolf Dieter Danner har anlagt til prøvelse af en afgørelse truffet af Siilinjärven verotuksen oikaisulautakunta (skatteankenævnet i Siilinjärvi) om ikke at indrømme ham fuld fradragsret for pensionsforsikringspræmier, som han har betalt til pensionsforsikringsordninger, der administreres af tvske institutioner.
Preliminary ruling (Voluntary pension insurance — Policy taken out with a company in another Member State — Non-deductibility of contributions — Compatibility with Articles 6 and 59 of the EC Treaty (now, after amendment, Articles 12 EC and 49 EC), 60, 73b and 73d of the EC Treaty (now Articles 50 EC, 56 EC and 58 EC), and 92 of the EC Treaty (now, after amendment, Article 87 EC) (Fifth Chamber)
Skatteforvaltningen godkendte imidlertid kun et fradrag for præmier til frivillig pensionsforsikring på 10% af den skattepligtige indkomst, dvs. 22 562 FIM (ca. 3 800 EUR).
By order of 22 March 2000, received at the Court on 10 April 2000, the Kuopion Hallinto-Oikeus (Kuopio Administrative Court) referred to the Court for a preliminary ruling under Article 234 EC a question on the interpretation of Articles 6 and 59 of the EC Treaty (now, after amendment, Articles 12 EC and 49 EC), 60, 73b and 73d of the EC Treaty (now Articles 50 EC, 56 EC and 58 EC) and 92 of the EC Treaty (now, after amendment, Article 87 EC).
Rolf Dieter Danner indbragte afgørelsen herom for Siilinjärven verotuksen oikaisulautakunta, som imidlertid stadfæstede afgørelsen den 17. februar 1998.
According to information provided by Mr Danner, the BfA operates a general pension insurance scheme which is in principle compulsory for anyone working as an employee in Germany.
Rolf Dieter Danner indbragte derefter skatteankenævnets afgørelse for Kuopion hallinto-oikeus.
The contributions payable to the BfA and the benefits provided by it are determined in accordance with law.
Han synes at have haft bopæl og arbejde i Tyskland indtil 1977, hvor han tog bopæl i Finland.
The contributions paid to and the benefits provided by the Berliner Ärzteversorgung are governed by that institution's internal rules.
Subsidiært har han gjort gældende, at præmierne måtte være fradragsberettigede i samme omfang som præmier til frivillige pensionsforsikringer indgået med finske institutioner, dvs. med højst 60% af de indbetalte præmier og inden for en beløbsgrænse på 30 (KM) FIM pr. år i henhold til reglen i TVL's § 96, stk. 6.
That question was raised in proceedings brought by Mr Danner against the refusal by the Siilinjärven Verotuksen Oikaisulautakunta (Siilinjärvi Taxation Verification Committee) to grant him a full deduction for pension insurance contributions paid by him to pension insurance schemes operated by German insurance institutions.
På denne baggrund har Kuopion hallinto-oikeus besluttet at udsætte sagen og at forelægge Domstolen et præjudicielt spørgsmål.
The main proceedings and the question referred for a preliminary ruling
I 1976 begyndte han at indbetale pensionsforsikringspræmier til to tyske institutioner, Bundesversicherungsanstalt für Angestellte (herefter »BfA«) og Berliner Ärzteversorgung.
Mr Danner is a doctor of German and Finnish nationality. He appears to have lived and worked in Germany until 1977, at which time he established himself in Finland.
Ifølge oplysninger, der er givet af Rolf Dieter Danner, forvalter BfA en almindelig pensionsforsikring, der som udgangspunkt er obligatorisk for enhver, der arbejder i Tyskland som lønmodtager.
After moving to Finland, Mr Danner decided to continue to pay contributions to the two schemes referred to in the preceding paragraph.
Præmierne til BfA og ydelserne fra BfA er fastlagt i loven.
He justified that decision on two grounds.
Berliner Ärzteversorgung forvalter en tillægspension for læger, som er oprettet af en erhvervsorganisation for læger, og som principielt er obligatorisk for læger, der arbejder inden for det pågældende geografiske anvendelsesområde, dvs. byen Berlin (Tyskland).
First, while he was no longer required to do so, he had in fact to continue to pay contributions to the BfA if he wished to receive a pension in case of invalidity.
Præmierne til Berliner Ärzteversorgung og de ydelser, der udredes af denne, er fastlagt i institutionens interne bestemmelser.
Secondly, the contributions paid to those two schemes increased his pension entitlements.
Efter at Rolf Dieter Danner var flyttet til Finland, besluttede han af to grunde fortsat at indbetale præmier til de to pensionsordninger, der er nævnt i præmis 16.
According to the documents appended to his income tax declaration, in 1996 Mr Danner paid a total of DEM 11 176.20 (FIM 33 582 or EUR
Med spørgsmålet ønsker den forelæggende ret nærmere bestemt oplyst, om skattebestemmelser i en medlemsstat, hvorefter adgangen til i forbindelse med indkomstbeskatningen at fradrage præmier til frivillig pensionsforsikring, som indbetales til pensionsinstitutioner, der er etableret i andre medlemsstater, begrænses eller udelukkes, samtidig med at sådanne præmier kan fradrages, når de betales til institutioner, der er etableret i den førstnævnte medlemsstat, er i
In 1976, he started to pay pension insurance contributions to two German insurance institutions, the Bundesversicherungsanstalt für Angestellte (hereinafter 'the BfA') and the
strid med traktatens artikel 6, 59, 60, 73 Β, 73 D og 92.
Freedom to provide services
Fri udveksling af tjenesteydelser
Applicability of Treaty provisions relating to freedom to provide services
Spørgsmåler, om traktatens bestemmelser om fri udveksling af tjenesteydelser finder anvendelse
His total pension contributions for the tax year 1996 were thus FIM 51 217 (approximately EUR 8 700).
Indledningsvis bemærkes, at traktatens bestemmelser om fri udveksling af tjenesteydelser finder anvendelse på en situation som den, der foreligger i hovedsagen.
In his income tax declaration for 1996, he sought to deduct his pension insurance contributions from his net taxable income.
adgangen til at fradrage præmier til frivillige pensionsforsikringer og skattepligten for de beløb, der udbetales af forsikringsselskaberne.
At the outset, it should be stated that the Treaty provisions relating to freedom to provide services apply to a situation such as that in the main proceedings.
Provenutabet som følge af fradragsretten for forsikringspræmier opvejes som udgangspunkt af den senere beskatning af pensionerne.
The tax authorities allowed him to deduct his contributions for voluntary pension insurance only to the extent of 10% of his taxable income, that is to say, FIM 22 562 (about EUR 3 800).
I det foreliggende tilfælde er de præmier, Rolf Dieter Danner betaler, rent faktisk den økonomiske modydelse for de pensioner, der vil blive udbetalt til ham, når han holder op med at arbejde, og de har utvivlsomt karakter afbetaling for de to tyske institutioner, der modtager præmierne (jf. i denne retning dom af 12.7.2001, sag C-157/99, Smits og Peerbooms, præmis 58).
In the present case, the contributions paid by Mr Danner plainly constitute consideration for pensions which will be payable to him when he stops working and they unquestionably represent remuneration as regards the two German institutions which receive them (see, to that effect, Case C-157/99 Geraets-Smits and Peerbooms [2001], paragraph 58).
Spørgsmålet, om der foreligger en restriktion for den frie udveksling af tjenesteydelser
Restriction on freedom to provide services
I denne forbindelse er det for Domstolen ikke blevet bestridt, at nationale bestemmelser som dem, hovedsagen angår, begrænser den frie udveksling af tjenesteydelser.
In that regard, it was not disputed before the Court that national legislation such as that at issue in the main proceedings restricts freedom to provide services.
I denne forbindelse bemærkes, at Domstolens domme af 28. januar 1992 i sagerne Bachmann (sag C-204/90) og Kommissionen mod Belgien (sag C-300/90) støttedes på en konstatering af, at der i belgisk ret var en direkte sammenhæng mellem fradragsretten for præmierne og skattepligten for de beløb, der blev udbetalt af forsikringsselskaberne.
He submitted, first, that the contributions to the BfA and the Berliner Ärzteversorgung were compulsory contributions and thus were to be treated as fully deductible pursuant to Paragraph 96(1) of the TVL.
I det belgiske skattesystem blev det provenutab, der fulgte af, at forsikringspræmierne kunne fradrages, udlignet ved beskatningen af de pensions-, rente- eller kapitalbeløb, der blev udbetalt af forsikringsselskaberne. I tilfælde, hvor der ikke var opnået fradrag for sådanne præmier, var disse beløb derimod skattefrie.
In the alternative, he submitted that those contributions should be deductible to the same extent as contributions paid to voluntary pension insurance schemes taken out with Finnish institutions, that is to say, subject to an upper limit of 60% of the contributions paid and FIM 30 000 per year, according to the rule laid down in Paragraph 96(6) of the TVL.
I betragtning af, hvilken betydning det ved indgåelse af en pensionsforsikringsaftale har, at der hermed er mulighed for at opnå skattelettelser, vil sådanne regler således kunne afholde de pågældende fra at tegne frivillige pensionsforsikringer hos selskaber, der er etableret i en anden medlemsstat end Republikken Finland, og sådanne forsikringsselskaber fra at udbyde deres tjenesteydelser på det finske marked (jf. i denne retning dom af 28.4.1998, sag C-118/96, Safir, præmis 30).
In fact, in view of the important role played, at the time when a pension insurance contract is taken out, by the possibility of obtaining tax relief under that head, such legislation is liable to dissuade individuals from taking out voluntary pension insurance with institutions established in a Member State other than Finland and to dissuade those institutions from offering their services on the Finnish market (see, to that effect, Case C-118/96 Safir [1998], paragraph 30).
- Sammenhængen i skattesystemet
- Fiscal cohesion
Den finske og den danske regering har gjort gældende, at de bestemmelser, hovedsagen angår, kan begrundes i behovet for at opretholde sammenhængen i det finske skattesystem.
The Finnish and Danish Governments submit that the legislation at issue in the main proceedings can be justified by the need to ensure the cohesion of the Finnish tax system.
Regeringerne har anført, at skattesystemet beror på, at der er en direkte sammenhæng mellem
According to those governments, that system is based on the existence of a direct link between the deductibility of contributions to voluntary pension insurance schemes and the liability to income tax of the pensions payable by insurers.
Efter det finske skattesystem beskattes pensioner, som udbetales af udenlandske institutioner til personer, der er hjemmehørende i Finland, således uden hensyn til, om de præmier, der er indbetalt til oprettelse af sådanne pensioner, er fradraget eller ej i pensionsmodtagernes skattepligtige indkomst. Hvis Rolf Dieter Danner fortsat har bopæl i Finland, vil de pensioner, han får udbetalt fra BfA og fra Berliner
In its question, the referring court is essentially asking whether tax legislation of a Member State restricting or disallowing the deductibility from income tax of voluntary pension scheme contributions to pension providers established in other Member States while allowing such contributions to be deducted when they are paid to insurance institutions established in the firstmentioned Member State are contrary to Articles 6, 59, 60, 73b, 73d and 92 of the Treaty.
Ärzteversorgung, blive indkomstbeskattet i Finland, selv om han ikke har haft fradragsret for præmierne til disse institutioner.
national tax law, the applicant in the main proceedings might be able to apply for a socalled 'natural' deduction.
en sådan overenskomst, og dette indebærer, at konklusionen i Wielockx-dommens præmis 24, hvorefter den krævede sammenhæng i skattesystemet beror på, om de regler, der gælder i de kontraherende stater, er gensidige, kan overføres på hovedsagen.
Moreover, the Republic of Finland and the Federal Republic of Germany have concluded a convention for the avoidance of double taxation in the areas of tax on income, tax on wealth and other taxes.
Den finske og den danske regering har endvidere gjort gældende, at den manglende fradragsret for præmier, som indbetales til ordninger, der forvaltes af udenlandske institutioner, er begrundet i behovet for at sikre en effektiv skattekontrol og at forebygge skatteunddragelse.
It follows from paragraphs 24 and 25 of the judgment in Case C-80/94 Wielockx [1995] that where, as a result of double-taxation conventions like those which follow the model of the Organisation for Economic Cooperation and Development (OECD) — such as the convention between the Republic of Finland and the Federal Republic of Germany — fiscal cohesion is no longer established in relation to one and the same person by a strict correlation between the deductibility of contributions and the taxation of pensions but is shifted to another level, that of the reciprocity of the rules applicable in the Contracting States, the principle of fiscal cohesion may not be invoked to justify the refusal of a deduction such as that at issue.
Denne opfattelse af det finske skattesystem må lægges til grund, selv om den finske regering har erklæret, at det i henhold til den nationale skatterets almindelige principper er muligt, at sagsøgeren i hovedsagen kan anmode om et fradrag efter »forholdets natur«.
In that regard, it should be noted that the judgments of 28 January 1992 in Bachmann (Case C-204/90 [1992]) and Commission ν Belgium (Case C-300/90 [1992]) were based on the finding that, in Belgian law, there was a direct connection between the deductibility of contributions and the liability to tax on sums payable by insurers.
Muligheden herfor er imidlertid ikke nævnt i den forelæggende rets beskrivelse af national ret, og den finske regering har i sit skriftlige indlæg også oplyst, at der endnu ikke er retspraksis om dette spørgsmål.
Under the Belgian tax system, the loss of revenue resulting from the deduction of insurance contributions was offset by the taxation of pensions, annuities or capital sums payable by insurers.
Desuden har Republikken Finland og Forbundsrepublikken Tyskland indgået en overenskomst til undgåelse af dobbeltbeskatning for så vidt angår indkomst- og formueskatter samt andre skatter.
By contrast, where such contributions had not been deducted, those sums were exempted from tax.
Indledningsvis bemærkes, at en medlemsstat kan påberåbe sig direktiv 77/799 med henblik på fra de kompetente myndigheder i en anden medlemsstat at fremskaffe alle oplysninger, der vil kunne sætte den i stand til at foretage en korrekt indkomstskatteansættelse (jf. dom af 28.10.1999, sag C-55/98, Vestergaard, præmis 26), eller alle de oplysninger, den anser for nødvendige for at ansætte det nøjagtige indkomstskattebeløb, en skattepligtig skal betale i henhold til den lovgivning, medlemsstaten anvender (jf. Wielockx-dommen, præmis 26).
In the case in the main proceedings, however, there is no direct connection between the deductibility of insurance contributions and the taxation of sums payable by insurers.
Der er heller intet til hinder for, at de pågældende skattemyndigheder kræver, at den skattepligtige selv fremlægger de beviser, som de finder nødvendige for at kunne bedømme, om de i lovgivningen fastsatte betingelser for fradragsret for præmierne er opfyldt, og dermed afgøre, om det krævede fradrag skal godkendes (jf. i denne retning Bachmann-dommen, præmis 18 og 20, og dommen i sagen Kommissionen mod Belgien, præmis 11 og 13).
Such a convention does in fact exist, which means that the conclusion reached in paragraph 24 of the Wielockx judgment, which shifts the requirement for fiscal cohesion to the level of the reciprocity of rules applicable in the Contracting States, may be transposed to the main proceedings.
Det kunne også forholde sig således, at der ikke fandtes en overenskomst med Forbundsrepublikken Tyskland.
If Mr Danner continues to live in Finland, the pensions which he will receive from the BfA and the Berliner Ärzteversorgung will be subject to income tax in that Member State, despite the fact that he has not been entitled to deduct the contributions paid to those schemes.
Ud over de muligheder, som det nævnte direktiv 77/799 giver, jf. denne doms præmis 49, bemærkes, at den skattepligtige — forud for, at
That analysis of the Finnish tax system is without prejudice to the declaration by the Finnish Government that, under the general principles of
den pågældende modtager en pension fra en ordning, der forvaltes af en udenlandsk institution — almindeligvis vil have søgt at opnå fradrag for præmierne til pensionsordningen.
institutions is justified by the need to ensure the effectiveness of fiscal controls and to prevent tax evasion.
modsætning til, hvad den danske regering har gjort gældende — i Safir-dommens præmis 34 udtalte, at nødvendigheden af at undgå den udhuling af skattegrundlaget, som ville opstå, hvis opsparing i kapitalforsikringer i selskaber etableret i en anden medlemsstat end den, hvor den person, der foretager opsparingen, er hjemmehørende, i det konkrete tilfælde ikke kunne begrunde den pågældende nationale lovgivning, der udgjorde en restriktion for den frie udveksling af tjenesteydelser.
It should first be recalled that Directive 77/799 may be relied on by a Member State in order to obtain from the competent authorities of another Member State all the information enabling it to ascertain the correct amount of income tax (see Case C-55/98 Vestergaard [1999], paragraph 26) or all the information it considers necessary to ascertain the correct amount of income tax payable by a taxpayer according to the legislation which it applies (see Wielockx, cited above, paragraph 26).
Domstolen har ligeledes fastslået, at hensynet til at undgå et tab af skatteindtægter ikke hører til de hensyn, der er anført i EF-traktatens artikel 56 (efter ændring nu artikel 46 EF), og ikke kan anses for at være et af de tvingende almene hensyn (jf. i denne retning dom af 21.9.1999, sag C-307/97, Saint-Gobain ZN, præmis 51).
preserve the integrity of the tax base and that the Court has held, in Safir, that this need is a consideration of overriding general interest. If insurance contributions paid to schemes run by foreign insurers were deductible, residents in Member States with high income taxes would have a very strong incentive to take out insurance with institutions established in Member States with low income taxes.
Domstolen har endvidere fastslået, at en eventuel skattemæssig fordel, som tjenesteydere måtte have på grund af en lav beskatning i den medlemsstat, hvor de er etableret, kan ikke tjene som begrundelse for, at en anden medlemsstat skattemæssigt udsætter tjenesteydelsesmodtagere i den sidstnævnte stat for en mindre fordelagtig behandling (jf. dom af 26.10.1999, sag C-294/97, Eurowings Luftverkehrs, præmis 44).
That would result in ploys by persons seeking to benefit from the most favourable tax system, abuses and 'fiscal forum shopping', with devastating consequences for Member States which finance high quality social services through tax revenue. Furthermore, Member States have a legitimate interest in not granting the fiscal advantage of deductibility of insurance contributions where the savings encouraged by the deduction are accumulated abroad.
Traktatens artikel 6, 73 B, 73 D og 92
Those arguments cannot be upheld.
Den danske regering har endvidere gjort gældende, at begrænsningen af fradragsretten for forsikringspræmier er begrundet i hensynet til at opretholde selve skattegrundlaget. I Safirdommen har Domstolen således anerkendt, at dette er et tvingende alment hensyn.
A Member State is therefore in a position to check whether contributions have actually been paid by one of its taxpayers to an institution coming under the authority of another Member State.
Resultatet ville være forsøg på at bringe sig ind under en lempeligere beskatning, misbrug og skatte-shopping, hvilket ville være ødelæggende for medlemsstater, der tilvejebringer grundlaget for en velfærdsstat gennem skatterne.
In that regard it should be recalled that, contrary to the Danish Government's assertion, the Court has held, in paragraph 34 of Safir, that the need to fill the fiscal vacuum arising from the nontaxation of savings in the form of capital life assurance policies taken out with compames established in a Member State other than the one where the saver is resident was not such as to justify the national measure at issue, which restricted freedom to provide services.