natgillin/translations-raw huggingface dataset:
Den 1. april 1996 indgav sagsøgeren i medfør af Rådets forordning (EF) nr. 40/94 af 20. december 1993 en ansøgning om registrering af et EF-varemærke til Kontoret for Harmonisering i det Indre Marked (Varemærker og Design) (herefter »Harmoniseringskontoret«).
In reply to the questions put by the Court at the hearing, the Italian Government confirmed that an individual in Italy who from his home connects by internet to a bookmaker established in another Member State using his credit card to pay is committing an offence under Article 4 of Law No 401/89.
Varemærket, der ansøgtes registreret, var ordmærket CASTILLO.
Such a prohibition, enforced by criminal penalties, on participating in betting games organised in Member States other than in the country where the bettor is established constitutes a restriction on the freedom to provide services.
Den 12. marts 1998 rejste Granjas Castellò, SA (herefter »indsigeren«) indsigelse mod registrering af det ansøgte varemærke i henhold til artikel 42 i forordning nr. 40/94.
In those circumstances it is necessary to consider whether such restrictions are acceptable as exceptional measures expressly provided for in Articles 45 and 46 EC, or justified, in accordance with the case-law of the Court, for reasons of overriding general interest.
Indsigelsen blev rejst mod registrering af alle de varer, der var nævnt i varemærkeansøgningen, og var støttet på to ældre nationale varemærker, som indsigeren er indehaver af, nemlig:
With regard to the arguments raised in particular by the Greek and Portuguese Governments to justify restrictions on games of chance and betting, suffice it to note that it is settled case-law that the diminution or reduction of tax revenue is not one of the grounds listed in Article 46 EC and does not constitute a matter of overriding general interest which may be relied on to justify a restriction on the freedom of establishment or the freedom to provide services.
— det spanske ord- og figurmærke nr. 104 442 for »kondenseret mælk«, der er gengivet nedenfor, som henhører under klasse 29, og som blev registreret i 1935:
In any event, in order to be justified the restrictions on freedom of establishment and on freedom to provide services must satisfy the conditions laid down in the case-law of the Court.
— det spanske ord- og figurmærke nr. 1 935 658 for »drikkevarer på basis af kakao og kaffe, aromastoffer til drikkevarer (der ikke er essentielle syrer), te, kaffe, chokolade, drikkevarer fremstillet af korn«, der er gengivet nedenfor, som henhører under klasse 30, og som blev registreret i 1995:
It is for the national court to decide whether in the main proceedings the restriction on the freedom of establishment and on the freedom to provide services instituted by Law No 401/89 satisfy those conditions.
I afgørelse af 18. oktober 1999 fandt Harmoniseringskontorets indsigelsesafdeling, at der var lighed mellem de omhandlede tegn, men at ligheden ikke var udpræget. Indsigelsesafdelingen tog delvis indsigelsen til følge med hensyn til følgende varer: »mælk og mejeriprodukter« i klasse 29, og »kaffe, the, kakao, kaffeerstatning og ris« i klasse 30.
In so far as the authorities of a Member State incite and encourage consumers to participate in lotteries, games of chance and betting to the financial benefit of the public purse, the authorities of that State cannot invoke public order concerns relating to the need to reduce opportunities for betting in order to justify measures such as those at issue in the main proceedings.
Afdelingen afslog følgelig at registrere det ansøgte varemærke med hensyn til disse varer og tillod registrering med hensyn til de øvrige varer, der var nævnt i varemærkeansøgningen, bl.a. »oste«.
Next, the restrictions imposed by the Italian rules in the field of invitations to tender must be applicable without distinction: they must apply in the same way and under the same conditions to operators established in Italy and to those from other Member States alike.
Den 16. december 1999 indgav indsigeren en klage over indsigelsesafdelingens afgørelse til Harmoniseringskontoret.
It is for the national court to consider whether the manner in which the conditions for submitting invitations to tender for licences to organise bets on sporting events are laid down enables them in practice to be met more easily by Italian operators than by foreign operators.
Ved afgørelse af 16. januar 2002 (sag R 40/2000-3, herefter »den anfægtede afgørelse«) annullerede Tredje Appelkammer ved Harmoniseringskontoret delvis indsigelsesafdelingens afgørelse.
If so, those conditions do not satisfy the requirement of non-discrimination.
Appelkammeret fandt, at indsigelsen - henset til den sammenligning af de omhandlede tegn, som indsigelsesafdelingen havde foretaget — skulle tages til følge med hensyn til »oste«, og afslog registreringen af det ansøgte varemærke med hensyn til disse varer med den begrundelse, at der var en vis lighed mellem »kondenseret mælk«, der var omfattet af et af de ældre varemærker, og »oste«, der var omhandlet i varemærkeansøgningen (herefter »de omhandlede varer«), selv om varerne kunne være forskellige.
Finally, the restrictions imposed by the Italian legislation must not go beyond what is necessary to attain the end in view. In that context the national court must consider whether the criminal penalty imposed on any person who from his home connects by internet to a bookmaker established in another Member State is not disproportionate in the light of the.Court's case-law
Retlige bemærkninger
The Court ruled:
Sagsøgeren har i det væsentligste kritiseret, at de omhandlede varer, nemlig kondenseret mælk og oste, i den anfægtede afgørelse er blevet anset for at ligne hinanden med hensyn til deres art og formål. Sagsøgeren er af den opfattelse, at de to varetyper er forskellige med hensyn til deres art, anvendelsesformål og benyttelse, og at de hverken kan betragtes, som om de er i et konkurrenceforhold eller supplerer hinanden.
'National legislation which prohibits on pain of criminal penalties the pursuit of the activities of collecting taking booking and forwarding offers of bets, in particular bets on sporting events, without a licence or authorisation from the Member State concerned constitutes a restriction on the freedom of establishment and the freedom to provide services provided for in Articles 43 and 49 EC respectively.
Sagsøgeren har på dette grundlag anført, at varerne ikke ligner hinanden, fordi de handelsmæssigt set er forskellige.
It is for the national court to determine whether such legislation, taking account of the detailed rules for its application, actually serves the aims which might justify it, and whether the restrictions it imposes are disproportionate in the tight of those objectives.'
Varerne må derfor anses for at ligne hinanden i henhold til artikel 8, stk. 1, litra b), i forordning nr. 40/94.
Advocate General S. Alber delivered his Opinion at the sitting of the Full Court on 13 March 2003.
I modsætning til indsigerens varemærke nr. 104 442, der er det eneste varemærke, der i denne sammenhæng virkelig har betydning, består den mest særprægede bestanddel i tre af disse varemærker ikke af ordet »castillo«, men af de andre ord i disse varemærker.
Case T-85/02 Pedro Díaz, SA ν Office for Harmonisation in the Internal Market (Trade Marks and Designs) (OHIM) Granjas Castellò, SA Intellectual property
»1) Kontoret for Harmonisering i det Indre Marked (Varemærker og Design) frifindes.
On 1 April 1996 the applicant filed an application for a Community trade mark at the Office for Harmonisation in the Internal Market (Trade Marks and Designs) ('the Office'), pursuant to Council Regulation (EC) No 40/94 of 20 December 1993.
Sagsøgeren betaler sagens omkostninger.*
The goods in respect of which registration was sought are in Classes 29 and 30 of the Nice Agreement.
Sag T-240/01 Jean-Louis Cougnon / De Europæiske Fællesskabers Domstol Tjenestemandsvedtægten
On 12 March 1998, Granjas Castellò, SA ('the opponent') filed a notice of opposition under Article 42 of Regulation No 40/94 against the mark claimed in respect of all the products to which the mark related, basing its opposition on two earlier national marks owned by it, namely:
»Tjenestemænd — udnævnelsesprocedure — stilling i lønklasse A2 — afslag på ansøgning* (Fjerde Afdeling)
— the Spanish verbal and figurative mark No 1 935 658, reproduced below, for 'cocoa and coffee-based drinks, flavourings for drinks (which are not essential acids), tea, coffee, chocolate, cereal-based preparations' within Class 30, registered in 1995:
»Tjenestemænd — bedømmelsesrapport — arbejde sompersonale- ogfagforeningsrepræsentant — annullationssøgsmål* (Fjerde Afdeling)
By decision of 18 October 1999, the Office's Opposition Division found that there was some similarity between the conflicting signs but that it was not pronounced.
Sag T-98/02 Maddalena Lebedef-Caponi / Kommissionen for De Europæiske Fællesskaber Tjenestemandsvedtægten
By decision of 16 January 2002 (Case R 40/2003-3; 'the contested decision') the Office's Third Board of Appeal annulled in part the decision of the Opposition Division.
»Tjenestemænd — bedømmelsesrapport — arbejde sompersonale- ogfagforeningsrepræsentant — annullationssøgsmål« (Fjerde Afdeling)
The products must therefore be regarded as similar for the purposes of Article 8(l)(b) of Regulation No 40/94.
Forenede sager T-125/03 R og T-253/03 R Akzo Nobel Chemicals Ltd, Akcros Chemicals Ltd / Kommissionen for De Europæiske Fællesskaber Konkurrence
Thus, the Board of Appeal was right, first, to find that there was a likelihood of confusion between the conflicting marks in the present case and, second, to adhere to that finding in the light of the other trade marks presented to it.
Sag T-130/02 Kronoply GmbH & Co. KG / Kommissionen for De Europæiske Fællesskaber Statsstøtte 5. november 2003
Case T-240/01 Jean-Louis Cougnon ν Court of Justice of the European Communities Staff Regulations of Officials
»Statsstøtte — multisektorale rammebestemmelser for regionalstøtte til store investeringsprojekter — anmodning om ændring af beslutning der erklærer en støtteforanstaltningforenelig medfællesmarkedet — Kommissionens besvarelse — manglende karakter af retsakt - annullationssøgsmål — afvisning* (Fjerde Udvidede Afdeling)
(Officials — Appointments procedure — Grade A 2 post — Candidature rejected) (Fourth Chamber)
Sag T-198/03 R Bank Austria Creditanstalt AG / Kommissionen for De Europæiske Fællesskaber Konkurrence
Case T-326/01 Giorgio Lebedef ν Commission of the European Communities Staff Regulations of Officials
»Sag om foreløbige forholdsregler - formaliteten — konkurrence — offentliggørelse af en beslutning om at pålægge en bøde - hastende karakter — foreligger ikke*
(Officials — Staff report — Exercise of activities as staff representative and union activities — Action for annulment) (Fourth Chamber)
Sag C-209/02 Kommissionen for De Europæiske Fællesskaber / Republikken Østrig
Case T-98/02 Maddalena Lebedef-Caponi ν Commission of the European Communities Staff Regulations of Officials
Appel af dom afsagt af Retten i Første Instans (Anden Afdeling) den 19. september 2001 i sag T-335/99, Henkel mod Kontoret for Harmonisering i det Indre Marked (Varemærker og Design), hvorved Retten frifandt sagsøgte i et annullationssøgsmål mod afvisningen af at registrere et tredimensionelt varemærke, der består af en rød og hvid rektangulær tablet (vaskemiddel til brug i vaske- og opvaskemaskiner)
(Officials — Staff report — Exercise of activities as staff representative and union activities — Action for annulment) (Fourth Chamber)
Forenede sager C-468/01 P, C-469/01 P, C-470/01 P, C-471/01 Ρ og C-472/01 Ρ Procter & Gamble / Kontoret for Harmonisering i det Indre Marked (Varemærker og Design) Appel af dom afsagt af Retten i Første Instans (Anden Afdeling) den 19. september 2001 i sag T-ll 7/00, Procter & Gamble Company mod Kontoret for Harmonisering i det Indre Marked (Varemærker og Design), hvorved Retten frifandt sagsøgte i et annullationssøgsmål mod afvisningen af at registrere tredimensionale varemærker for vaskemidler udformet som firkantede/rektangulære tabletter Generaladvokat D. Ruiz-Jarabo Colomer fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling') den 6. november 2003.
On 10 February 2003, the Commission adopted a decision under Article 14(3) of Council Regulation No 17 of 6 February 1962, First Regulation implementing Articles [81] and [82] of the Treaty, amending the decision of 30 January 2003 whereby the Commission ordered, among other undertakings, Akzo Nobel Chemicals Ltd and Akcros Chemicals Ltd ('the applicants') and their respective subsidiaries to submit to an investigation aimed at seeking evidence of possible anti-competitive practices ('the decision of 30 January 2003').
Dansk tekst foreligger endnu ikke.
During the investigation, the Commission officials made copies of a large number of documents.
Denne publikation udarbejdes af Domstolens Presse- og Informationsafdeling (L-2925 Luxembourg) med henblik på en hurtig orientering om arbejdet ved Domstolen og Retten i Første Instans.
Finally, the last two documents in question represent an exchange of e-mails between the General Manager of Akcros Chemicals and Akzo Nobel's competition law coordinator, who is registered as an attorney at the Netherlands Bar and, at the material time, was also a member of Akzo Nobel's Legal Department and, consequently, employed by that undertaking on a permanent basis.
Dommene og de fremsatte forslag til afgørelse offentliggøres senere i »Samling af Afgørelser«, som er eneste gyldige udgave.
After reviewing the last three documents and receiving the applicants' explanations, the leader of the investigating team formed the view that they were definitely not protected by legal privilege.
Gengivelse kan ske med kildeangivelse.
That case is Case T-125/03.
Originalsprog: fransk Redaktionen afsluttet den 19.1.2(1(14 Katalognr.: QD-AC-03-029-DA-C
On 8 May 2003, the Commission adopted a decision under Article 14(3) of Regulation No 17 ('the decision of 8 May 2003').
Sag C-42/02 Diana Elisabeth Lindman Fri udveksling af tjenesteydelser
Case C-42/02 Diana Elisabeth Lindman Freedom to provide services
Sag C-488/01 Ρ Jean-Claude Martinez Regler for institutionerne
Jean-Claude Martinez Law governing the institutions
Sag C-393/03 R Republikken Østrig / Kommissionen for De Europæiske Fællesskaber Nye staters tiltrædelse
Case C-393/03 R Republic of Austria ν Commission of the European Communities New accessions
Præjudiciel »Arbejdskraftens frie bevægelighed — tjenestemænd og øvrige ansatte i De Europæiske Fællesskaber — opretholdelse af skattemæssigt hjemsted i oprindelsesmedlemsstaten — indkomstskat — fradrag for udgifter til en hushjælp· (Femte Afdeling)
Preliminary ruling (Free movement of workers — Officials and servants of the European Communities — Maintenance of domicile for tax purposes in the Member State of origin — Income tax — Deduction of expenditure in respect of a household assistant) (Fifth Chamber)
Ved kendelse af 21. februar 2001, indgået til Domstolen den 21. maj 2001, har Bundesfinanzhof forelagt fire præjudicielle spørgsmål vedrørende fortolkningen af EF-traktatens artikel 48 (efter ændring nu artikel 39 EF) og af artikel 14, stk. 1, i protokollen vedrørende De Europæiske Fællesskabers privilegier og immuniteter (herefter »protokollen«).
By order of 21 February 2001 the Bundesfinanzhof (Federal Finance Court) has referred four questions on the interpretation of Article 48 of the EC Treaty (now, after amendment, Article 39 EC) and of the first paragraph of Article 14 of the Protocol on the Privileges and Immunities of the European Communities (hereinafter 'the Protocol').
Tvisten i hovedsagen og de præjudicielle spørgsmål
The dispute in the main proceedings and the questions referred for preliminary ruling
Ægtefællerne Schilling var i 1991 og 1992 ansat som tjenestemænd ved De Europæiske Fællesskaber i Luxembourg, hvor de havde deres bopæl og centrum for deres livsinteresser, og hvor deres tre børn, der var født i 1982, 1983 og 1986, boede.
During 1991 and 1992, Mr and Mrs Schilling worked as officials of the European Communities in Luxembourg, the Member State in which they were resident and had their centre of interests, and in which their three children, who were born in 1982, 1983 and 1986, also lived.
Theodor Schilling havde i Tyskland, der var ægtefællernes oprindelsesmedlemsstat, leje- og forpagtningsindtægter samt i ligningsperioden 1992 i begrænset omfang indtægter fra selvstændig virksomhed.
In Germany, the Member State of origin of Mr and Mrs Schilling, Mr Schilling derived income from letting property and, in the 1992 tax year, to a lesser extent from self-employed work.
Tvisten i hovedsagen vedrører fradrag i Tyskland for udgifter til en hushjælp, som var ansat i Luxembourg, og for hvem ægtefællerne Schilling havde indbetalt obligatoriske bidrag til den lovpligtige luxembourgske pensionsforsikring.
The dispute in the main proceedings centres on the deduction in Germany of expenditure incurred in respect of a household assistant employed in Luxembourg, for whom Mr and Mrs Schilling had paid compulsory contributions to the Luxembourg statutory pension insurance scheme.
Finanzamt Nürnberg-Süd afviste at godkende dette fradrag, da der ikke var sket indbetaling til den tyske lovpligtige pensionsforsikring i henhold til 10, stk. 1, nr. 8, i Einkommensteuergesetz (den tyske lov om indkomstskat) af 7. september 1990 og berigtigelse af 7. marts 1991 (herefter »EStG«).
The Finanzamt Nürnberg-Süd refused to allow that deduction on the ground that no contribution had been paid to the German statutory pension insurance scheme in accordance with Paragraph 10(1)(8) of the Einkommensteuergesetz (Law on Income Tax) of 7 September 1990 and amendment of 7 March 1991 (hereinafter 'the EStG*).
Ægtefællerne Schilling fik hverken medhold i deres klage eller i den til prøvelse heraf anlagte sag.
The administrative complaint and subsequent legal action brought by Mr and Mrs Schilling were dismissed.
Ægtefællerne gjorde i deres »revisions«-anke til Bundesfinanzhof gældende, at protokollens artikel 14 har til formål at sikre, at det skaueretlige forhold mellem tjenestemanden ved De Europæiske Fællesskaber og oprindelsesmedlemsstaten bevares, som om tjenestemanden aldrig var fraflyttet medlemsstaten.
In their appeal on an issue of law ('Revision') to the Bundesfinanzhof, they argued that Article 14 of the Protocol is intended to maintain the fiscal relationship between an official of the European Communities and his Member State of origin as if he had never left that State.
I hovedsagen giver denne bestemmelse mulighed for at betragte de lovpligtige bidrag, som blev indbetalt til den luxembourgske pensionsforsikring, som om de var blevet betalt i Tyskland.
In the case in the main proceedings, that provision makes it possible to proceed as if the compulsory contributions paid to the Luxembourg pension insurance fund had been paid in Germany.
Finanzamt Nürnberg-Süds retsopfattelse må anses for at være i strid med det fællesskabsretlige Ugebehandlingsprincip.
Furthermore, they submit, the legal interpretation of the Finanzamt Nürnberg-Süd is at variance with the Community principle of equal treatment.
Under disse omstændigheder har Bundesfinanzhof besluttet at udsætte sagen og forelægge Domstolen fire præjudicielle spørgsmål.
The Bundesfinanzhof decided in those circumstances to stay the proceedings and to refer the four questions to the Court for a preliminary ruling.
De præjudicielle spørgsmål
The questions submitted for preliminary ruling
Den forelæggende ret ønsker med de fire præjudicielle spørgsmål, der skal behandles samlet, nærmere bestemt oplyst, om fællesskabsretten, og navnlig traktatens artikel 48 og protokollens artikel 14, er til hinder for, at tjenestemænd ved De Europæiske Fællesskaber med oprindelse i Tyskland og bopæl i Luxembourg, der har udgifter til en hushjælp i Luxembourg, ikke kan fratrække disse udgifter i deres skattepligtige indkomst i Tyskland, fordi de bidrag, der er indbetalt for hushjælpen, ikke er blevet betalt til den lovpligtige tyske pensionsforsikring, men til den luxembourgske ordning.
By the four questions which it has submitted, which it is appropriate to examine together, the Bundesfinanzhof is in substance asking whether Community law, in particular Article 48 of the Treaty and Article 14 of the Protocol, precludes a situation in which Community officials of German origin who are resident in Luxembourg and have incurred expenditure in respect of a household assistant in the latter Member State are unable to deduct that expenditure from their taxable income in Germany by reason of the fact that the contributions paid in respect of the household assistant were paid to the Luxembourg statutory pension insurance scheme and not to the German scheme.
Det bemærkes, at tjenestemænd og andre ansatte i De Europæiske Fællesskaber er undergivet særlige skatteregler, der adskiller dem fra andre arbejdstagere.
It must be pointed out that officials and other servants of the European Communities are subject to special rules in matters of taxation that distinguish them from other workers.
Det bemærkes, at det synes at fremgå af forelæggelseskendelsen, at det i hovedsagen omhandlede skattefradrag ikke er knyttet til de skattepligtiges erhvervsindtægt, og at det således ikke har forbindelse med tjenestemænds eller øvrige ansattes vederlag fra De Europæiske Fællesskaber, som omhandlet i protokollens artikel 13.
It appears to follow from the order for reference that the tax deduction in issue in the main proceedings is not connected to the professional income of taxpayers and that there is therefore no connection with the salaries of officials and other servants of the European Communities covered by Article 13 of the Protocol.
Det følger heraf, at en tjenestemand ved De Europæiske Fællesskaber af tysk oprindelse, som — samtidig med at han arbejder i en anden medlemsstat - bevarer sit sædvanlige opholdssted i sin oprindelsesstat, og som ansætter en hushjælp i oprindelsesstaten og betaler bidrag til den indenlandske lovpligtige pensionsforsikring, kan opnå det i hovedsagen omhandlede skattefradrag.
It follows that an official of the European Communities who is of German origin and who, while working in another Member State, maintains his habitual residence in his State of origin and employs a household assistant in that State, for whom he pays contributions to that State's statutory pension insurance scheme, is in a position to benefit from the tax deduction in issue in the main proceedings.
Derimod kan personer, der som ægtefællerne Schilling har forladt deres oprindelsesstat for at arbejde som tjenestemænd ved De Europæiske Fællesskaber i en anden medlemsstat, normalt ikke opnå denne skattemæssige fordel.
In contrast, persons in the situation of Mr and Mrs Schilling, who have left their State of origin to work as officials of the European Communities in another Member State, are not normally in a position to benefit from that tax advantage.
Personer, der befinder sig i ægtefællerne Schillings situation, er således dårligere stillet end personer, som befinder sig i samme situation, bortset fra, at de har bibeholdt deres sædvanlige opholdssted i deres oprindelsesstat.
Persons in the situation of Mr and Mrs Schilling are therefore treated less favourably than are persons who are in an identical situation but for the fact that they have retained their habitual residence in their State of origin.
Hverken Bundesfinanzhof eller de parter, der har afgivet indlæg for Domstolen, har nævnt muligheden af, at denne hindring for arbejdskraftens frie bevægelighed kan være begrundet.
The possibility of justification for this barrier to the free movement of workers has not been mentioned by the Bundesfinanzhof or by the interested parties which have submitted observations to the Court.