natgillin/translations-raw huggingface dataset:
Det skal endelig konstateres, at en analog anvendelse af gennemførelsesforordningens artikel 890 på ansøgninger om godtgørelse af importafgifterne, der støttes på den omstændighed, at de importerede varer havde kunnet indrømmes en toldlempelse, ligeledes er udelukket.
Consequently, by decisions of 9 March and 6 March 1998 respectively, the competent immigration officers refused to grant to Mr Barkoci and Mr Malik leave to enter the United Kingdom, in accordance with paragraph 216 of the Immigration Rules, on the ground that they were not in possession of the entry clearance required under paragraph 212(vi) of those Rules.
Gennemførelsesforordningens artikel 890 har således gyldigt kunne bestemme, at en godtgørelse eller fritagelse kan tildeles, når et oprindelsescertifikat forelægges efter antagelsen af toldangivelsen og varens overgang til fri omsætning.
In contrast, the temporary admission granted to Mr Malik on 22 January 1998, that is to say, on a date prior to that of the decision refusing him leave to enter, did not include any such prohibition.
Henset til, at de virkninger, der er forbundet med det tidspunkt, hvor de omhandlede certifikater forelægges, varierer betragteligt mellem de to omhandlede ordninger, kan gennemførelsesforordningens artikel 890 ikke finde analog anvendelse i en situation som den i hovedsagen omhandlede.
Since neither Mr Barkoci nor Mr Malik had been granted leave to enter the United Kingdom, whether in the form of prior entry clearance or of an entry certificate, they were deemed, in accordance with section 11(1) of the Immigration Act, not to have entered the United Kingdom.
Under disse omstændigheder skal gennemførelsesforordningens artikel 890 forstås således, at den kun finder anvendelse i tilfælde af, at en vare havde kunnet indrømmes en fællesskabsbehandling (på tysk »Gemeinschaftsbehandlung«) eller en præferencetoldbehandling (på tysk »Zollpräferenzbehandlung«) i toldkodeksens artikel 20, stk. 3, litra d) og e)'s forstand, og en direkte anvendelse af toldkodeksens artikel 236, stk. 1, sammenholdt med gennemførelsesforordningens artikel 890 kan således ikke føre til en godtgørelse af importafgifterne i det tilfælde, hvor den importerede vare havde kunnet indrømmes en toldlempelse (på tysk »zolltarifliche
Since it formed the view that, in those circumstances, the resolution of the dispute required an interpretation of the Association Agreement, the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court), decided to stay proceedings and to refer certain questions to the Court for a preliminary ruling.
Det andet spørgsmål
established in self-employment pursuant to that Agreement.
For at besvare dette spørgsmål på en hensigtsmæssig måde, skal det først undersøges, om en godtgørelse af importafgifter i henhold til toldkodeksens artikel 239, stk. 1, sammenholdt med gennemførelsesforordningens artikel 905, stk. 1, er mulig, når en godtgørelse af afgifterne efter toldkodeksens artikel 236 er udelukket.
(See, for the reasoning with regard to these questions, the first and third questions of Case C63/99)
omstændigheder, hvor den berettigede ikke har begået urigtigheder eller gjort sig skyldig i åbenbar forsømmelighed«, i den betydning, hvori udtrykket er anvendt i den nævnte artikel, når der i lyset af det billighedshensyn, som ligger til grund for toldkodeksens artikel 239, foreligger forhold, der kan sætte ansøgeren i en usædvanlig situation i forhold til andre erhvervsdrivende, der udøver samme aktivitet (jf. dom af 25.2.1999, sag C-86/97, Trans-Ex-Import).
By its first question, the national court is essentially asking whether Article 45(3) of the Association Agreement can be relied on by an individual before a national court in the host Member State notwithstanding the fact that the authorities of that State remain competent to apply to a Czech national who invokes that provision the laws and regulations regarding entry, stay and establishment, in accordance with Article 59(1) of the Association Agreement.
Det bemærkes i denne forbindelse, at i henhold til toldkodeksens artikel 239, stk. 1, kan »godtgørelse af eller fritagelse for import- eller eksportafgifter [...] indrømmes i andre situationer end dem, der er omhandlet i artikel 236, 237 og 238 [...]«.
(See, for the reasoning with regard to this question, the second question of Case C63/99)
Det følger heraf, at den omstændighed, at en godtgørelse af eller fritagelse for afgifter i henhold til for eksempel toldkodeksens artikel 236, stk. 1, er udelukket som følge af, at en af de lovbestemte betingelser for denne godtgørelse eller fritagelse ikke er opfyldt, ikke i sig selv er til hinder for en godtgørelse af eller fritagelse for de samme afgifter i medfør af toldkodeksens artikel 239, stk. 1, og gennemførelsesforordningens artikel 905, stk. 1, på betingelse af, at de lovbestemte betingelser for anvendelsen af disse artikler er opfyldt.
In light of the answers to the first, second, fourth, fifth and seventh questions, it is unnecessary to reply to the third and sixth questions.
Det følger heraf, at det tilkommer den forelæggende ret i hovedsagen at afgøre spørgsmålet om, hvorvidt de faktiske omstændigheder, der ligger til grund for hovedsagen, henset til de kriterier, der er nævnt i præmis 56 i nærværende dom, kan udgøre en »særlig situation« i den forstand, hvori udtrykket er anvendt i gennemførelsesforordningens artikel 905, stk. 1, som gør det nødvendigt, at Kommissionen undersøger sagen.
The referring court has submitted the third question only in the event of a negative reply to the first question, and the sixth question has been raised only in the situation, which does not obtain here, where leave to enter a Member State has been refused to a Czech national wishing to become established there pursuant to the Association Agreement on a basis other than that such national does not have prior entry clearance.
Det bemærkes, at Domstolen tidligere har fundet, at der foreligger forhold, »der kan udgøre en særlig situation, som skyldes
By its second, fourth, fifth and seventh questions, which can be examined together, the national court is asking essentially whether, having regard to Article 59(1) of the Association Agreement, Article 45(3) of that Agreement is capable of conferring on a Czech national a right to enter a Member State in which he wishes to become
»1) Artikel 236, stk 1, i Rådets forordning (EØF) nr. 2913/92 af 12. oktober 1992, om indførelse af en EF-toldkodeks giver ikke mulighed for at yde godtgørelse af importafgifterne, når klarereren, efter at toldmyndigheden har antaget en fuldstændig toldangivelse, og efter at den heri omhandlede vare er overgået til fri omsætning, fremlægger et ægthedscertifikat, i medfør af hvilket varen kunne have været indrømmet en toldlempelse, hvis certifikatet var blevet fremlagt sammen med varen.
Article 45(3) of the Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Czech Republic, of the other part, concluded and approved on behalf of the Community by Decision 94/910/ECSC, EC, Euratom of the Council and the Commission of 19 December 1994 must be construed as establishing within the scope of application of that Agreement, a precise and unconditional principle which L· sufficiently operational to be applied by a national court and which is therefore capable of governing the legal position of individuals.
Den omstændighed, at en godtgørelse af eller fritagelse for afgifter i henhold til artikel 236, stk 1, i forordning nr. 2913/92 er udelukket som følge af, at en af de lovbestemte betingelser for denne godtgørelse eller fritagelse ikke er opfyldt, er ikke i sig selv til hinder for en godtgørelse af eller fritagelse for de samme afgifter i medfør af artikel 239, stk 1, i forordning nr. 2913/92 og artikel 905, stk 1, i Kommissionens forordning (EØF) nr.
The right of establishment, as defined by Article 45(3) of that Association Agreement, means that rights of entry and residence, as corollaries of the right of establishment, are conferred on Czech nationals wishing to pursue activities of an industrial or commercial character, activities of craftsmen, or activities of the professions in a Member State. However, it follows from Article 59(1) of that Agreement that those rights of entry and residence are not absolute privileges, inasmuch as their exercise may, in some circumstances, be limited by the rules of the host Member State governing the entry, stay and establishment of Czech nationals.
2454/93 af Ζ juli 1993 om visse gennemførehesbestemmelser tilforordning (EØF) nr. 2913/92, som ændret ved Kommissionens forordning (EF) nr. 1676/96 af 30. juti 1996, dog på betingelse af, at de lovbestemte betingelser for anvendelsen af disse artikler er opfyldt.
Preliminary ruling (Sixth VAT Directive — Economic activity — Involvement of a holding company in the management of its subsidiaries — Deduction of VAT charged on sendees purchased by a holding company in the context of the acquisition of a shareholding in a subsidiary Receipt of dividends by a holding company) (First Chamber) in bicycles.
Der foreligger forhold, 'derkan udgøre en særlig situation, som skyldes omstændigheder, hvor den berettigede ikke har begået urigtigheder eller gjort sig skyldig i åbenbar forsømmelighed', i den betydning hvori udtrykket er anvendt i artikel 905, stk 1, i forordning nr. 2454/93, som ændret ved forordning nr. 1676/96, når der i lyset af det billighedshensyn, som ligger til grund for artikel 239 ifowrdning nr. 2913/92, foreligger forhold, der kan sætte ansøgeren i en usædvanlig situation i forhold til andre erhvervsdrivende, der udøver samme aktivitet.
In support of its application for deduction of VAT, Cibo has pointed out that its chairman became the chairman of the three subsidiaries, that it provides services to those subsidiaries against payment, that CIL makes available, against payment, qualified staff to work in its subsidiaries in general, administrative, financial, commercial and technical management, and that
Det tilkommer den nationale ret ud fra dette laiterie at afgøre, om der foreligger forhold, der kan udgøre en sådan særlig situation, som gør det nødvendigt, at Kommissionen undersøger sagen.«
Apart from its financial role, Cibo does no more than act as consultant and direct group policy, in respect of which it receives remuneration. The French authorities submit that, consequently, Cibo is neither directly nor indirectly involved in the management of its subsidiaries.
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling') den 25. januar 2001.
Those were the circumstances in which the Administrative Court, Lille, resolved to stay proceedings and refer certain questions to the Court for a preliminary ruling.
Sag C-442/99 Ρ Cordis Obst und Gemüse Großhandel GmbH / Kommissionen for De Europæiske Fællesskaber Den Franske Republik Landbrug
person's business as a whole (see BLP Group, paragraph 25, Midland Bank, paragraph 31, and Abbey National, paragraphs 35 and 36).
»Appel —fælles markedsordning — bananer — indførsler fra AVS-stater og tredjelande -ansøgning om importlicenser — overgangsforanstaltninger -forordning (EØF) nr. 404/93 -ligebehandlingsprincippet« (Sjette Afdeling)
business as a whole. Thus, if the holding company carries out both transactions in respect of which value added tax is deductible and transactions in respect of which it is not, it follows from the first subparagraph of Article 17(2) of the Sixth Directive 77/388 that it may deduct only that proportion of the value added tax which is attributable to the former.
Dansk tekst foreligger endnu ikke.
Advocate General C. Stix-Hackl delivered her Opinion at the sitting of the First Chamber on 6 March 2001.
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling^ den 17. maj 2001.
Nor, therefore, can they be exempt from tax by virtue of Article 13B(d)(5) of the Sixth Directive.
FORSLAG TIL AFGØRELSE
As Bacardi indicated at the hearing, the certificate of authenticity in question had been applied for in July or August 1996 but was not issued by the US authorities until 17 September 1996, that is to say, after the customs
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 25.
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Dansk tekst foreligger endnu ikke.
If the answer to Question 1 is in the negative:
Præjudiciel - Handelsgericht Wien — fortolkning af EF-traktatens artikel 59 ff (efter ændring nu artikel 49 EFff) (henholdsvis af EF-traktatens artikel 30 (efter ændring nu artikel 28 EF)) - national lovgivning der forbyder personer, der er bosiddende i landet, at benytte et køretøj, som er registreret i en anden medlemsstat af en leasingvirksomhed, i mere end et bestemt tidsrum (3 dage, henholdsvis ét år)
In the alternative, Bacardi sought repayment of the import duties on the basis of the second indent of Article 239(1) of the Customs Code and Article 905 of the implementing regulation, on the ground that it was placed in a 'special situation resulting from circumstances in which no deception or obvious negligence may be attributed' to it, within the meaning of Article 905(1) of the implementing regulation.
Sag C-274/00 Ρ Odette Simon / Kommissionen for De Europæiske Fællesskaber
The Hauptzollamt replied that, according to the second indent of Article 29(1) of the implementing regulation, the certificate of authenticity must be produced 'together with the goods to which it relates'.
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Femte Afdeling·) den 25. september 2001.
Can it be concluded that these circumstances constitute "a special situation" which — if the other legislative conditions are satisfied — may lead to repayment of the import duties under Article 239 of the Customs Code in conjunction with Article 905(1) of the regulation implementing the Customs Code?'
Appel af dom afsagt af Retten i Første Instans (en enkelt dommer) den 10. maj 2000 i sag T-l 77/97, Simon mod Kommissionen — amodiation af Kommissionens afvisning af appellantens anmodningom berigtigeke afhendes administrative situation — krav om status som midlertidigt ansat
The Hauptzollamt maintained that only if the goods in issue had been declared as 'Bourbon whiskey' without presentation of a certificate of authenticity could the customs declaration have been regarded as incomplete, which was not the case.
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Sjette Afdelingl den 25. september 2001.
As a preliminary point, it must be found, as the national court has done, that inasmuch as, in the case in the main proceedings, Bacardi did not, when making the customs declaration, declare the imported goods as 'Bourbon whiskey' eligible for favourable tariff treatment or indicate that a certificate of authenticity in respect of those goods was still outstanding, there was no presentation of an incomplete customs declaration.
/ der
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Sag C-256/00 S.A. Besix N.V., tidligere S.A. Entreprises S.B.B.M. et Six Construct / WABAG Wasserreinigungsbau Alfred Kretzschmar GmbH & Co KG, selskab efter tysk ret, Planungs- und Forschungsgesellschaft Dipl. Ing. VV. Kretzschmar GmbH & Co. KG, selskab efter tysk ret Præjudiciel — Oberster Gerichtshof—fortolkning af artikel 94, stk 1, 2, og 3, i Rådets forordning (EØF) nr. 1408171 af 14. juni 1971 om anvendebe af de sociale sikringsordninger på arbejdstagere og deres familiemedlemmer, der flytter inden for Fællesskabet, som ændret og ajourført ved Rådets forordning (EØF) nr. 2001/83 af 2. juni 1983 -national lovgivning om er statn ingsforsikringsperioder ( »Ers a tzzeiten « ) under børnepasning -yderligere betingelser såfremt børnepasningen har fundet sted i en anden af Det Europæiske Økonomiske Samarbejdsområde 's medlemsstater - tidsrum efter EØS'aftalens ikrafttræden - ret til en pengeydelse ved moderskab i den pågældende medlemsstat
According to settled case­law, the need for a uniform interpretation of Community regulations makes it impossible, where uncertainty exists, for the text of a provision to be considered in isolation but requires, on the contrary, that it should be interpreted and applied in the light of the versions existing in the other official languages (see in particular Case C­48/98 Sohl & Sòhlke [1999] ECR 1­7877, paragraph 46). First, it is clear that, as the national court has pointed out, a literal interpretation of Article 236(1) of the Customs Code does not permit repayment of import duties in a situation such as that in issue in the main proceedings. It is apparent from reading Article 26(1) of the implementing regulation in conjunction with Article 29(1) thereof that a certificate of authenticity does not serve merely to prove that the goods to which it relates satisfy the necessary conditions for eligibility for favourable tariff treatment, but also that its production 'together with' those goods is a precondition for the existence of the right to favourable tariff treatment.
konventionen — opfyldelsesstedet for en kontraktmæssig forpligtebe — to virksomheders forpligtebe til at undlade at indgå aftale med andre og til ikke at samarbejde med andre i forbindebe med en offentlig kontrakt
It follows that, in the main proceedings, it is for the national court to decide whether the facts giving rise to the dispute in the main proceedings are, in the light of the criterion referred to in paragraph 56 above, such as might constitute a 'special situation' within the meaning of Article 905(1) of the implementing regulation necessitating examination of the file by the Commission.
Dansk tekst foreligger endnu ikke.
As regards the facts of the case, the Court of First Instance found:
Forenede sager C-328/99 og C-399/00 Den Italienske Republik/ Kommissionen for De Europæiske Fællesskaber SIM 2 Multimedia SpA / Kommissionen for De Europæiske Fællesskaber
By decision of 24 October 1997, the Commission rejected the applicant's request (hereinafter "the contested decision") on, inter alia, the following grounds (seventh, eighth, ninth and eleventh recitals in the preamble):
Præjudiciel — Cour du travail de Bruxelles — fortolkning af artikel 1, stk 1, i Rådets direktiv 77/187'/EØF af 14. februar 1977 om tilnærmebe af medlemsstaternes lovgivning om varetagebe af arbejdstagernes rettigheder i forbindebe med overførsel af virksomheder, bedrifter eller dele af bedrifter — anvendebesområde — med henblik på udføreben af de samme arbejdsopgaver erstattes en rengøringsvirksomhed med en anden - kollektiv overenskomst, hvorefter den virksomhed, der overtager entreprisen, er forpligtet til at ansætte en del af personalet i den virksomhed, der mbter kontrakten
The applicant company, Cordis Obst und Gemüse Großhandel GmbH ("Cordis"), was formed on 1 November 1990, that is to say after the reunification of Germany, and has its registered office in the former German Democratic Republic (hereinafter "GDR"). Its business is wholesale fruit trading and, inter alia, the ripening and packaging of bananas.
Delvb annullation af en beslutning truffet af Kommbsionen den 2. juni 1999 om statsstøtte fra Italien til Seleco SpA
At the time of the applicant's launch, the scope for obtaining supplies of bananas in
Generaladvokat L.A Geelhoed fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling') den 27. september 2001.
In support of its application, Cordis relied on two pleas in law alleging, first, infringement of Article 30 of Regulation No 404/93 and misuse of powers and, second, infringement of the obligation to state reasons.
Dansk tekst foreligger endnu ikke.
The first ground of appeal
Dansk tekst foreligger endnu ikke.
According to the appellant, recourse to that
Præjudiciel - VAT and Duties Tribunal, Manchester — fortolkning af artikel 2, stk. 1, artikel 6, stk. 1, og artikel 11, A, stk 1, i direktiv 77/388/EØF: Rådets sjette direktiv af 17. maj 1977 om harmonbering af medlemsstaternes lovgivning om omsætningsafgifter - det fælles merværdiafgiftssystem: ensartet beregningsgrundlag - beskatningsgrundlag—transaktioner med morabk forpligtelse (»binding in honour only*) — spørgsmålet, om de er omfattet
Cordis claims that the contested judgment is in breach of the principle of equal treatment which prohibits, in particular, different situations from being treated equally. According to the appellant, undertakings formed in the new Länder after the reunification of Germany, unlike other undertakings in the European Community, were not able to engage in ripening activities during 1989 and 1990, the reference years for the purpose of granting banana import licences.
Præjudiciel - Bundesverwaltungsgericht — fortolkning artikel 10, stk. 2, andet punktum, i Kommbsionens forordning (EØF) nr. 3887/92 af 23. december 1992 om gennemførebesbestemmeber for det integrerede system forforvaltning og kontrol af vbse EF-støtteordninger - nedsættebe af en støtte på grund af forskel mellem antallet af dyr ifølge en støtteansøgning og det antal dyr, der blev fastslåtet ved en kontrol - nedsættebe som følge af myndighedens afslag af at indrømme støtte for enkelte bestemte dyr
It should be noted secondly that, in paragraph 39 of the contested judgment, the Court of First Instance held that the competitive disadvantage suffered by new undertakings and cited by the appellant was not due to the establishment of the common organisation of the market. Since that is an appraisal of the facts, it cannot, in accordance with the case­law recalled in paragraph 17 above, be discussed before the Court of Justice unless there is evidence that the clear sense of the evidence was distorted.
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 27. september 2001.
Preliminary ruling — Handelsgericht Wien — Interpretation of Article 49 et seq.
Præjudiciel - Supremo Tribunal Adminbtrativo -fortolkning af artikel 4 i Rådets forordning (EØF) nr. 2408/92 af 23. juli 1992 om EF-luftfartssebkabers adgang til luftruter indenfor Fællesskabet - pålæggebe af forpligteber til offentlig tjeneste i forbindebe med ruteflyvninger i et randområde (som Madeira og Acorerne) — spørgsmålet om forenelighed med medlemsstaternes beføjeber til (indtil den 1.4.1997) at begrænse cabotagetrafik -fortolkning af artikel 1, litra d), i Kommbsionens beslutning 94/698/EF af 6. juli 1994 om kapitalforhøjebe, kreditgarantier og eksbterende skattefritagebe til fordel for TAP — tilladelse til statsstøtte på betingebe af, at Portugal accepterer at anvende artikel 4 i forordning (EØF) nr. 2408/92 på de selvstyrende regioner Madeira og Acorerne fra den 1. januar 1996
'Article 94(1) to (3) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to selfemployed persons and to members of their families moving within the Community does not preclude a provision of a Member State under which, for the purpose of pension insurance, periods of child-rearing completed in another Member State of the European Union or the European Economic Area are regarded as substitute qualifying periods only where they occur after the Regulation a requirement as to roadworthiness testing which merely replicates tests already effected in Member State B, unless such
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 27. september 2001.
entered into force in the first State, whereas such periods completed in the first State are regarded as substitute qualifying periods without temporal limitation.'
Dansk tekst foreligger endnu ikke.
Odette Simon ν Commission of the European Communities