natgillin/translations-raw huggingface dataset:
I en anden oplysningsformular af 14. maj 2004 nævnes tilstedeværelsen af andre af de arter, der fremgår af bilag I til direktiv 79/409 i nævnte område, nemlig lammegrib (Gypaetus barbatus), rød glente (Milvus milvus), pomeransfugl (Charadrius morinellus), perleugle (Aegolius funereus), spurveugle (Glaucidium passerinum), stor hornugle (Bubo bubo), gråspætte (Picus canus) og stenhøne (Alectoris graeca saxatilis).
In the order for reference, the Hoge Raad der Nederlanden states that the Gerechtshof was right to rule that, for the purposes of transfer duty, Ms Arens-Sikken had, by virtue of inheritance law, acquired in its entirety the immovable property assigned to her. Accordingly, her principal plea in cassation — to the effect that there had been a joint inheritance, followed by a testamentary parental partition inter vivos — could not be upheld.
Det vedrørte ligeledes opførelsen af en kabinelift, der fra indgangen til Santa Caterina skulle møde lokaliteten Plaghera, og i anden etape lokaliteten Valle dell’Alpe.
Ms Arens-Sikken lodged an objection before the Tax Inspectorate and subsequently appealed to the Gerechtshof te ’s-Hertogenbosch (the ’s-Hertogenbosch Regional Court of Appeal).
Endvidere indebar det en forbindelse mellem Valle dell’Alpe og Costa Sobretta via en enkabels-stolelift med fire pladser.
The central issue before that court was whether, in relation to her inheritance of the property, Ms Arens-Sikken should be required to pay transfer duty on an acquisition worth HFL 475 000
Ved dekret nr. 13879 af 30. maj 2000 afgav regionen Lombardia, på grundlag af en undersøgelse udført af en arkitekt for selskaberne Montagne di Valfurva og Santa Caterina Impianti, en positiv udtalelse angående foreneligheden mellem projektet og miljøet, under forudsætning af at en række generelle betingelser og særlige betingelser forbundetmed iværksættelsen af projektets enkelte dele blev overholdt. Dekretet præciserede, at det i forbindelse med de efterfølgende godkendelsesprocedurer skulle efterprøves, om de nævnte betingelser såvel som visse forbud og kompensationer, der er foreskrevet på miljøområdet, var overholdt.
be applied in order to compare the amount that would have been taxable by way of inheritance duty with the amount taxable by way of transfer duty, in order to determine whether any breach of the principle of the free movement of capital 8is entailed; and, second, concerning the relevance, if any, of the fact that, if the overendowment debts are deducted in the Netherlands, the Member State of residence may, by virtue of its legislation on the prevention of double taxation, grant in consequence a smaller concession than would otherwise have been the case when assessing Ms Arens-Sikken’s inheritance to tax.
I undersøgelsens præambel, som nævnte dekret henviser til, angives det, at tilstanden af det berørte områdes skiinstallationer og infrastruktur var blevet forringet, og at en modernisering heraf var nødvendig, også med henblik på at opnå tilskud til det planlagte projekt.
Against that background, the Hoge Raad der Nederlanden decided to stay the proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:
Denne undersøgelse fastslog således, at det var nødvendigt at planlægge et projekt til morfologisk og miljømæssig genoprettelse, som skulle varetage spørgsmålet om områdernes grønning, når arbejderne var afsluttet.
In the event that the answer to that question is in the affirmative, two further issues arise: first, concerning the correct method to
Manglende gennemførelse af arbejderne vil kunne føre til en langsom, men uundgåelig, økonomisk nedgang ikke alene for regionen Santa Caterina men for hele skiområdet.
8 — In that regard, the referring court compares the approaches defined in Barbier, cited in footnote 3, in particular at paragraph 62, and Gerritse, cited in footnote 7, respectively.
De planlagte arbejder antages at respektere miljøet, hvis følgende betingelser overholdes:
6 — Cited in footnote 3.7 — Case C-234/01 [2003] ECR I-5933.
For at formindske jordarbejderne og den forringelse af områderne, som følger heraf, bør den vej, der forbinder ankomststationen og bjerghytten i Valle dell’Alpe samt kabinernes lagerhal, ikke gennemføres […]
OPINION OF MR MAZÁK — CASE C-43/07 the estate by virtue of the testator’s place of residence?’ estate of a person resident in another Member State at the time of his death on the basis of the value of the immovable property without account being taken of overendowment debts owed by the inheritor by reason of a testamentary parental partition inter vivos?
DOM AF 20.9.2007 — SAG C-304/05
IV — Legal analysis
For så vidt angår faunaens miljømæssige bestanddel er det nødvendigt at måle virkningen af arbejderne i deres helhedssammenhæng på ny […]«
If the answer to the previous question is in the affirmative and if it must also be determined by means of a comparison whether and, if so, to what extent overendowment debts must be taken into account, what method of comparison … must be used in a case such as the present to determine whether the inheritance duty which would have been levied if the testator had been resident in the Netherlands at the time of his death would have been less than the transfer duty?
Det omtvistede projekt blev herefter ændret, navnlig for at medtage en ændring af pisten »Edelweiss«, hvis bredde blev ændret fra 20 meter til næsten 50 meter.
Unlike the obligation to transfer title at issue in Barbier, the overendowment debts in the present case are not linked specifically to the immovable property as such, but rather to the inheritance as a whole.
I september 2002 offentliggjorde IREALP sin rapport om vurderingen af de planlagte foranstaltningers indvirkning.
It admitted, however, that the overall tax burden may differ, mainly due to the incremental nature of the tax applicable.
I rapporten var det blandt projektets primære indvirkninger i løbet af arbejdet anført, at »skovhabitatet, som huser beskyttede arters redebygning, bliver reduceret«.
10 — Cited in footnote 7, paragraph 27.11 — Cited in footnote 3.
Det følger af konklusionerne i IREALP’s rapport, at de retningslinjer, som undersøgelsen har kunnet tage i betragtning, endnu ikke var fuldstændig fastlagt, men at de var genstand for en progressiv udvikling, navnlig på grundlag af den viden og de præciseringer, som fremkom i løbet af det omhandlede projekts gennemførelse.
The fact that in the present case only the spouse has been assessed to tax reflects the fact that, where the estate concerned is that of a nonresident, neither overendowment debts nor the corresponding underendowment claims are taken into account. For the reasons set out above, that situation is not contrary to the free movement of capital.
Det var endvidere anført, at rapporten varen anledning til at introducere andre miljømæssige forbedringsforslag til forvaltningen af det samlede skiområde.
The basis of assessment — that is to say, the full value of the immovable property taxed — would in any event be the same in both cases.
I rapporten er følgende præciseret:
Specifically, consideration should
Mere præcise vurderinger af disse indvirkninger […] kan gives i fremtiden i undersøgelser om indvirkningen på miljøet, som vil følge udviklingen af de aktuelle retningslinjer […]«
12 — In that regard, reference is made to Gerritse, cited in footnote 7, and Case C-279/93 Schumacker [1995] ECR I-225.
Af rapportens konklusioner fremgår en række vurderinger om gennemførligheden ud fra et miljømæssigt synspunkt af det undersøgte projekts retningslinjer. Følgende er anført:
Wholly in the alternative, the Netherlands Government contends in respect of Question 2 that any comparison to be drawn must be confined, in accordance with the parameters of the power of taxation, to the immovable property situated in the Netherlands.
Den 14. februar 2003 gav Consorzio tilladelse til udvidelses- og ændringsprojektet af de alpine skipister »Bucaneve« og »Edelweiss« samt den tilhørende infrastruktur i lokaliteten Santa Caterina Valfurva (herefter »tilladelsen af 14. februar 2003«).
It argues, moreover, that only the Member State in which the deceased was resident (‘the Member State of residence’) is in a position to assess his economic situation in its entirety and to take account of all assets and debts in the calculation of the succession duties.
Consorzio var af den opfattelse, at de planlagte arbejder var forenelige med rapportens indhold. Det præciserede imidlertid, at denne tilladelse gjaldt for så vidt som en sådan forenelighed forelå.
Accordingly, debts such as those at issue are, in principle, always taken into account by the Member State of residence.
Allerede i februar 2003 blev tæt ved 2 500 træer fældet på et areal på 50 gange 500 meter, i mellem 1 700 og 1 900 meters højde.
The Belgian Government essentially concurs with the views expressed by the Netherlands Government.
Derudover havde ændringen af skipisterne og infrastrukturen i Santa Caterina Valfurva, inden for det særlige beskyttelsesområde IT 2040044, den virkning, at fuglehabitatet i området blev fuldstændig splittet.
It suggests, moreover, that the debts or charges incumbent upon an estate can be divided into three types: (i) those inherent in the property; (ii) those arising from the acquisition of the property, which is the type of debt at issue in the present case; and (iii) those forming part of the estate, but which are only to a lesser extent — or even not at all — associated with the immovable property concerned, as in Eckelkamp and Others.
Den 19. juni 2003 blevet nyt projekt, som følge af de retningslinjer, der fremgår af IREALP’s rapport, offentliggjort, fulgt af en supplerende undersøgelse fra Valfurva kommune vedrørende den miljømæssige indvirkning. I juli 2003 blev der åbnet en undersøgelsesprocedure om indvirkningen på miljøet.
The Belgian Government contends that, in accordance with Barbier, 14the Member State in which the property is situated need take into account, as regards the assessment to tax of inheritance from a nonresident, only debts of the first type, that is to say, debts intrinsic to the property situated in its territory.
Den 20. august 2003 afgav Consorzio en negativ udtalelse vedrørende foreneligheden mellem projektet og miljøet med den begrundelse, at retningslinjerne i IREALP’s rapport ikke var overholdt.
It emphasises that in the context of direct taxation, the situations of residents
Den 16. oktober 2003 blev der indgået en aftale om projektet mellem regionen Lombardia, Consorzio, organisationskomitéen for verdensmesterskaberne i skiløb og den ansvarlige for rammeprogrammet med henblik på at afslutte projektets kontroversielle dele. Denne aftale omhandlede:
With regard to Question 2, the Belgian Government contends that in the event that the Member State in which the immovable property is situated has to allow the deduction of overendowment debts, such a deduction should only be possible if the proportion of the debt attributable to the domestic property has not already been deducted by the Member State of residence for the purposes of calculating the succession duties due in that State.
— fastlæggelse af måderne, hvorpå udtalelser indhentes med henblik på at afslutte de regionale vurderingsprocedurer
Moreover, deduction should be possible only to the extent that transfer duty levied on the domestic property would cause the tax burden to be higher than it would have been if the deceased had resided in the Member State in which the property is situated and, accordingly, inheritance duty had
— sikring af, at betingelserne fastsat af Consorzio’s bestyrelse overholdes
14 — Cited in footnote 3.
DOM AF 20.9.2007 — SAG C-304/05
OPINION OF MR MAZÁK — CASE C-43/07 been levied instead (in which case the aggregate worldwide assets of the estate would have been taken into account).
Det foreskrev bl.a., at de endelige projekter burde suppleres med en række krav, herunder fremlæggelsen af en undersøgelse af arbejdernes indvirkning.
Finally, as regards the answer to be given to Question 3, the Belgian Government agrees essentially with the Netherlands Government.
I henhold til artikel 226 EF opfordrede Kommissionen ved skrivelse af 19. december 2003 Den Italienske Republik til at fremsætte sine bemærkninger vedrørende det særligt beskyttede område IT 2040044.
Owing to the incremental nature of those taxes, that may lead the overall tax burden on the immovable property to vary according to whether the deceased was resident in the Member State of taxation.
Da Kommissionen ikke havde modtaget noget svar på denne skrivelse, tilsendte den Den Italienske Republik en begrundet udtalelse den 9. juli 2004.
The Commission agrees with the Belgian and Netherlands Governments that any exemptions should be applied in the Member State of residence and that — unlike the debts in issue in Eckelkamp and Others — overendowment debts are not to be regarded as debts closely linked with the immovable property within the meaning of Barbier.
Kommissionen var af den opfattelse, at de således afgivne svar ikke var tilfredsstillende, og anlagde derfor nærværende sag .
It is thus not relevant for present purposes whether or to what extent the State of residence may grant such a concession.
Om søgsmålet
B — Appraisal
Kommissionen har fremført fire klagepunkter mod Den Italienske Republik, hvoraf tre vedrører direktiv 92/43, og det fjerde vedrører direktiv 79/409.
It may be added with regard to the subjectmatter of the present proceedings that this Court is not concerned with the issue raised in the main proceedings as to whether, for the purposes of levying the transfer duty, the appellant before the referring court is to be regarded as having inherited the immovable property in its entirety or whether there was a joint inheritance.
Det første anbringende vedrørende tilsidesættelse af artikel 6, stk. 3, sammenholdt med artikel 7, i direktiv 92/43
That is a matter for the national law on succession, which moreover appears from the order for reference to have been answered by the referring court to the effect that the appellant had inherited the immovable property as a whole.
Kommissionen er af den opfattelse, at Consorzios tilladelse af 14. februar 2003 ikke var baseret på en passende vurdering af indvirkningerne på miljøet af beslutningen om at gøre skipisterne »Bucaneve« og »Edelweiss« bredere og indføre omfattende tilhørende infrastruktur.
16 — In particular, as will become apparent from the following assessment, the question whether or not there is a restriction or discrimination prohibited by the provisions on the free movement of capital cannot be answered without a point of reference or a method of comparison to be applied.
Den har anført, at nævnte område huser flere beskyttede fuglearter, hvilket fremgår af angivelserne i Atlas of European Breeding Birds, et værk, der samler undersøgelser udført af over 10 000 ornitologer fra hele Europa, og som betragtes som et yderst troværdigt dokument for så vidt angår de fugle, der bygger rede i Europa.
It suffices to note in that regard that the situation in the case before the Hoge Raad der Nederlanden is clearly not purely domestic in that it concerns the taxation of the acquisition of an immovable property through inheritance from a person resident, at the time of death, in a Member State other than the Netherlands, that is to say, other than the Member State in which the immovable property is situated.
Kommissionen har bl.a. anført, at idet omfang IREALP’s rapport indeholder brugbare anbefalinger, er der ikke taget behørigt hensyn til disse i forbindelse med tilladelsen af 14. februar 2003.
The inheritance at issue in the main proceedings therefore falls within the scope of the Treaty provisions on the free movement of capital.
Kommissionen har på denne baggrund konkluderet, at nævnte tilladelse blev givet, uden at de nationale myndigheder havde opnået vished for, at de planlagte arbejder ikke havde skadelige virkninger for det pågældende særligt beskyttede områdes integritet.
18 — See, to that effect, inter alia Case C-256/06 Jäger [2008] ECR I-123, paragraph 25, and van Hilten-van der Heijden, cited in footnote 4, paragraph 42.
Den Italienske Republik har anført, at der må sondres mellem to typer af arbejder, nemlig på den ene side dem, for hvilke proceduren for undersøgelse af indvirkningerne på miljøet fandt sted, og for hvilke der er angivet de foranstaltninger, der skal vedtages for at begrænse disse indvirkninger, og på den anden side dem, for hvilke der på baggrund af IREALP’s rapporter foreskrevet justeringer.
In case (i) (the situation here), the immovable property is subject to transfer duty, which does not allow overendowment debts, such as those incurred by Ms Arens-Sikken as a result of the testamentary parental partition inter vivos, to be deducted from the value of the property for the purposes of calculating the basis of assessment, as such debts are not regarded as ‘domestic debts’ within the meaning of Article 13(2)(b) of the WV 1964, as interpreted by the Gerechtshof and the referring court.
Det skal indledningsvis bemærkes, at parterne er enige om, at arbejderne til ændring af skipisterne og opbygningen af den tilhørende infrastruktur kunne give anledning til en forpligtelse til at gennemføre en forudgående undersøgelse af indvirkningerne på miljøet i henhold til artikel 6, stk. 3, i direktiv 92/43.
The Netherlands Government has emphasised in that regard, however, that although it is true that, for the purposes of inheritance duty, account would be taken of Ms Arens-Sikken’s overendowment debts, the corresponding underendowment claims of the other heirs would also be assessed to tax.
Vedrørende udtrykket »vurderes« i den forstand, hvori det er anvendt i artikel 6, stk. 3, i direktiv 92/43, bemærkes, at sidstnævnte bestemmelse ikke definerer nogen særlig fremgangsmåde for iværksættelsen af en sådan vurdering.
It is thus clear that, under the Netherlands legislation on succession duties, an inheritance such as that in issue, acquired from a nonresident, receives less favourable tax treatment as compared with such an inheritance acquired from a resident.
Domstolen har imidlertid fastslået, at denne vurdering skal opfattes således, at de kompetente myndigheder skal have vished for, at en plan eller et projekt ikke har skadelige virkninger for den omhandlede lokalitets integritet, idet nævnte myndigheder skal afvise den anmodede tilladelse, såfremt der er usikkerhed om, hvorvidt der foreligger sådanne virkninger (jf. i denne retning Waddenzee-dommen, præmis 56 og 57, og Castro Verde-dommen, præmis 20).
In that regard, it should be noted that the Court held in Barbier — which also concerned the taxation of an immovable property acquired through inheritance from a nonresident — that measures prohibited by Article 56 EC as being restrictions on the movement of capital include those whose effect is to reduce the value of the inheritance of a resident of a State other than the Member State in which the assets concerned
Det understreges endda, at undersøgelsen af de miljømæssige virkninger af udvidelsen af skipisterne og oprettelsen af den tilhørende infrastrukturer summarisk og punktvis.
It follows that the national legislation at issue in the main proceedings is, in principle, liable to restrict the free movement of capital.
Det skal endvidere understreges, at der i nævnte undersøgelse nævnes flere forhold, som ikke er taget i betragtning.
24 first, relying on caselaw of the Court, such as Schumacker 22and Gerritse, 23that the respective situations of a resident de cujus and a nonresident de cujus are not comparable as regards the taxation of acquisition through inheritance.
Det anbefales derfor bl.a., at der foretages supplerende morfologiske og miljømæssige undersøgelser samt en ny undersøgelse af arbejdernes virkning i en helhedssammenhæng på den vilde fauna generelt og på situationen for visse beskyttede arter, navnlig i området for skovrydning.
Second, and closely related to that argument, it points out that the non-deductibility of overendowment debts in the case of immovable property inherited from a nonresident is rooted in the principles of international tax law, under which it is for the Member State of residence to take account of personal obligations such as those at issue here.
Derudover er det i nævnte undersøgelse anført, at gennemførelsen af de planlagte arbejder, som er ønskelige ud fra et økonomisk synspunkt, skal overholde et stort antal beskyttelsesbetingelser og -forskrifter.
In order to assess whether those considerations can justify the legislation at issue in the present case, it may be useful to recall certain aspects of the ‘legal environment’ in which the Treaty provisions on the free movement of capital operate as regards direct taxation and to recapitulate briefly the caselaw relevant in that context.
Det skal derfor konkluderes, at nævnte undersøgelse ikke udgjorde en korrekt vurdering, som de nationale myndigheder kunne basere sig på med henblik på tilladelsen af de omtvistede arbejder i henhold til artikel 6, stk. 3, i direktiv 92/43.
Next, it can be said that the Court has in general accepted apportionment criteria following from the principle of territoriality and recognised, in particular, that residence is, for tax purposes, the connecting factor on which international tax law is as a rule founded for the purposes of allocating
For så vidt angår IREALP’s rapport fremlagt i 2002 bemærkes, at de planlagte arbejder også i denne beskrives ved en undersøgelse af deres indvirkning på det hydrologiske og det geomorfologiske system samt på områdets vegetation.
It must be borne in mind, in particular, that in so far as no unifying or harmonising Community measures have been adopted as regards direct taxation to that effect, the
For så vidt angår de fugle, for hvilke lokaliteten er klassificeret som et særligt beskyttet område, indeholder denne rapport ikke en udtømmende oversigt over de vilde fugle, som findes der .
24 — See to that effect Case C-336/96 Gilly [1998] ECR I-2793, paragraphs 24 and 30, and Case C-307/97 Saint-Gobain [1999] ECR I-6161, paragraph 57.
Nævnte rapport blev bl.a. opfattet som en anledning til at indgive andre forbedringsforslag til de planlagte arbejders miljøbalance.
22 — Cited in footnote 12.23 — Cited in footnote 7.
DOM AF 20.9.2007 — SAG C-304/05
OPINION OF MR MAZÁK — CASE C-43/07 powers of taxation between States in situations involving extraneous elements. 26
Det følger af samtlige ovenstående bemærkninger, at såvel undersøgelsen fra 2000 som rapporten fra 2002 er utilstrækkelig og mangler fuldstændige, præcise og endelige konstateringer og konklusioner, der kan fjerne enhver rimelig videnskabelig tvivl for så vidt angår virkningerne af de arbejder, som var planlagt idet omhandlede særligt beskyttede område.
It is against that background that, as the Netherlands Government observed, the Court accepted in the Schumacker line of cases that, in relation to direct taxes, the respective situations of residents and nonresidents are not, as a rule, comparable, so that, in tax law, it is possible that the taxpayer’s residence may constitute a factor justifying national rules providing for different treatment as between resident and nonresident taxpayers. 27
Under disse omstændigheder var tilladelsen af 14. februar 2003 ikke forenelig med artikel 6, stk. 3, i direktiv 92/43.
26 — See, for example, Gerritse, cited in footnote 7, paragraph 45.
For så vidt angår de andre undersøgelser bemærkes alene, at disse ikke kan betragtes som afgørende, idet de er udført under eller efter gennemførelsen af arbejderne, dvs. efter at tilladelsen af 14. februar 2003 blev givet.
28 — See, for example, Case C-446/03 Marks & Spencer [2005] ECR I-10837, paragraph 37; Manninen, cited in footnote 17, paragraph 28; and Jäger, cited in footnote 18, paragraph 40. 27 — In Schumacker, cited in footnote 12, the Court held, with regard to income tax, that the situation of a resident is different from that of a nonresident ‘in so far as the major part of his income is normally concentrated in the State of residence.