natgillin/translations-raw huggingface dataset:
En sådan bestemmelse har ligeledes en restriktiv virkning for selskaber hjemmehørende i andre medlemsstater, idet den udgør en hindring for sådanne selskaber ved rejsning af kapital fra Nederlandene i det omfang, udbytte, som selskaberne udlodder til personer bosat i Nederlandene, skattemæssigt behandles mindre fordelagtigt end udbytte, der udloddes af et selskab hjemmehørende i Nederlandene, således at deres aktier eller anparter bliver mindre attraktive for investorer, der bor i Nederlandene, end aktier eller anparter fra selskaber med hjemsted i denne medlemsstat.
Such a provision also has a restrictive effect as regards companies established in other Member States: it constitutes an obstacle to the raising of capital in lhe Netherlands since the dividends which such companies pay to Netherlands residents receive less favourable tax treatment than dividends distributed by a company established in the Netherlands, so that their shares are less attractive to investors residing in the Netherlands than shares in companies which have their seat in that Member State.
Hvad endelig angår argumentet om en eventuel skattemæssig fordel for skatteydere, der i Nederlandene modtager udbytte fra selskaber, der har hjemsted i en anden medlemsstat, skal det blot anføres, at det fremgår af fast retspraksis, at en ugunstig skattemæssig behandling i strid med en grundlæggende frihed ikke kan være berettiget på grund af, at der findes andre skattemæssige fordele, selv om sådanne fordele skulle findes.
As regards, finally, the argument based on a possible tax advantage for taxpayers receiving in the Netherlands dividends from companies with their seat in another Member State, it is clear from settled case-law that unfavourable tax treatment contrary to a fundamental freedom cannot be justified by the existence of other tax advantages, even supposing that such advantages exist.
»Artikel 1, stk. 1, i Rådets direktiv 88/361/EØF af 24. juni 1988 om gennemførelse af traktatens artikel 67 er til hinder for en medlemsstats lovbestemmelse som den i hovedsagen omhandlede, hvorefter indrømmelse af fritagelse for den indkomstskat, som er pålagt udbytte, der udbetales til fysiske personer, som er aktionærer, er betinget af, at nævnte udbytte udbetales af selskaber med hjemsted i den pågældende medlemsstat
'Article 1(1) of Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty precludes a legislative provision of a Member Slate which, like the one at issue in the main proceedings, makes the grant of an exemption from the income tax payable on dividends paid to natural persons who are shareholders subject to the condition that those dividends are paid by a company whose seat is in that Member Slate.
Det er herved uden betydning, at den skatteyder, der gør krav på en skattefritagelse, er en almindelig aktionær eller en arbejdstager, dersom led i en opsparingsordning for arbejdstagere ejer de aktier, der har givet anledning til modtagelse af udbytte.*
The position is not in any way changed by the fact that the taxpayer applying for such a tax exemption is an ordinary shareholder or an employee who holds shares giving rise to the payment of dividends under an employees' savings plan.'
Generaladvokat A La Pergola fremsatte forslag til afgørelse i retsmødet ("Domstolens plenumi den 14. december 1999.
Advocate General A. La Pergola delivered his Opinion at the sitting of the Full Court on 14 December 1999.
»Fri bevægelighed for personer - adgang til beskæftigelse — attest for tosprogethed udstedt af en lokalforvaltning - EF-traktatens artikel 48 (efter ændring nu artikel 39 EF) —forordning (EØF) nr. 1612/68« (Domstolens plenum)
Preliminary ruling (Freedom of movement for persons — Access to employment — Certificate of bilingiialism issued by a local authority Article 48 of the EC Trean- (now, after amendment, Article 39 EC) - Council Regulation (EEC) No 1612/68)
(italiensk/tysk) af »type B« (herefter »attesten«), der svarede til den attest, der tidligere i provinsen Bolzano krævedes for ansættelse i en stilling som offentligt ansat sagsbehandler.
'carriera di concetto' (managerial career) in the public service.
Ved kendelse afsagt den 8. juli 1998 har Pretura di Bolzano forelagt Domstolen et præjudicielt spørgsmål vedrørende fortolkningen af EF-traktatens artikel 48 (efter ændring nu artikel 39 EF) samt artikel 3, stk. 1, og artikel 7, stk. 1, og 4, i Rådets forordning (EØF) nr. 1612/68 af 15. oktober 1968 om arbejdskraftens frie bevægelighed inden for Fællesskabet.
By order of 8 July 1998, the Pretura Circondariale di Bolzano referred to the Court for a preliminary ruling a question on the interpretation of Article 48 of the EC Treaty (now, after amendment, Article 39 EC) and of Articles 3(1) and 7(1) and (4) of Regulation (EEC) No 1612/68 of the Council of 15 October 1968 on freedom of movement for workers within the Community.
Attesten udstedes af en forvaltningsgren i provinsen Bolzano efter aflæggelse af en eksamen, der kun afholdes i denne provins.
The Certificate is issued by the public authorities of the province of Bolzano after an examination which is held only in that province.
Personer med bopæl i provinsen Bolzano skaffer sig normalt for alle tilfældes skyld attesten, før de søger beskæftigelse.
It is usual for residents of the province of Bolzano to obtain the Certificate as a matter of course for employment purposes.
Erhvervelse af attesten anses for et næsten obligatorisk trin i en almindelig uddannelse.
Obtaining the Certificate is viewed as an almost compulsory step as part of normal training.
Spørgsmålet er blevet rejst under en sag mellem Roman Angonese og Cassa di Risparmio di Bolzano SpA vedrørende en af Cassa di Risparmio opstillet betingelse for deltagelse i en udvælgelsesprøve med henblik på ansættelse i Cassa di Risparmio.
The question has been raised in the proceedings between Mr Angonese and the Cassa di Risparmio di Bolzano SpA concerning a requirement imposed by the Cassa di Risparmio for admission to a recruitment competition.
Den forelæggende ret har konstateret, at Roman Angonese, selv om han ikke var i besiddelse af attesten, var fuldstændig tosproget.
The national court has found as a fact that, although Mr Angonese was not in possession of the Certificate, he was perfectly bilingual.
Den 4. september 1997 meddelte Cassa di Risparmio Roman Angonese, at han ikke kunne få adgang til at deltage i udvælgelsesprøven, idet han ikke havde fremlagt attesten.
On 4 September 1997, the Cassa de Risparmio informed Mr Angonese that he could not be admitted to the competition because he had not produced the Certificate.
Han opholdt sig i Østrig i årene fra 1993 til 1997 for at studere.
In August 1997, in response to a notice published in the local Italian daily Dolomiten on 9 July 1997, he applied to take part in a competition for a post with a private banking undertaking in Bolzano, the Cassa di Risparmio.
I august 1997 ansøgte han på grundlag af en meddelelse, der var blevet offentliggjort i det italienske dagblad Dolomiten den 9. juli 1997, om at måtte deltage i en udvælgelsesprøve med henblik på ansættelse i et privat pengeinstitut i Bolzano, Cassa di Risparmio.
One of the conditions for entry to the competition was possession of a type-B certificate of bilingualism (in Italian and German) ('the Certificate'), which used to be required in the province of Bolzano for access to the former
Personer, der ikke i forvejen bor i provinsen Bolzano, kan vanskeligt, når det bliver aktuelt, være i besiddelse af attesten.
Non-residents of Bolzano may have difficulty obtaining the Certificate in good time.
Det oplyses, at i det foreliggende tilfælde skulle ansøgning om deltagelse i udvælgelsesprøven indgives senest den 1. september 1997, dvs. knap to måneder
In the present case, applications to take part in the competition had to be submitted by 1 September 1997, just less than two months after publication of the competition notice.
En af betingelserne for at få adgang til at deltage i udvælgelsesprøven var, at ansøgeren var i besiddelse af en attest for tosprogethed
However, there is a minimum period of 30 days between the written tests and the oral tests organised for the purpose of awarding the Certificate and there are a limited number of examination sittings in any given year.
efter offentliggørelsen af meddelelsen om udvælgelsesprøven.
intended to regulate paid labour collectively, as well as to contracts between individuals.
medlemsstaterne, ikke, at der samtidig tillægges de privatpersoner rettigheder, som har interesse i de således fastsatte forpligtelsers overholdelse.
The requirement for the Certificate imposed by the Cassa de Risparmio was founded on the National Collective Agreement for Savings Banks 1994.
Herefter må det antages, at forbuddet mod forskelsbehandling på grundlag af nationalitet, som det er opstillet i traktatens artikel 48, også gælder for privatpersoner.
The national court is asking essentially whether Article 48 of the EC Treaty preclude an employer from requiring persons applying to take part in a recruitment competition to provide evidence of their linguistic knowledge solely by means of one particular diploma, such as the Certificate, issued in a single province of a Member State.
Det må dernæst undersøges, om et krav fra en arbejdsgiver som Cassa di Risparmio, der gør besiddelse af ét bestemt eksamensbevis, som attesten, til en forudsætning for at få adgang til at deltage i en udvælgelsesprøve, udgør en forskelsbehandling, der strider mod traktatens artikel 48.
The next matter to be considered is whether a requirement imposed by an employer, such as the Cassa di Risparmio, which makes admission to a recruitment competition conditional on possession of one particular diploma, such as the Certificate, constitutes discrimination contrary to Article 48 of the Treaty.
Den nationale ret ønsker nærmere bestemt oplyst, om artikel 48 i traktaten er til hinder for, at en arbejdsgiver over for ansøgerne til en udvælgelsesprøve med henblik på ansættelse stiller krav om, at de beviser deres sprogkundskaber alene gennem fremlæggelse af ét enkelt eksamensbevis, som den her omhandlede attest, der kun udstedes i én bestemt provins i en medlemsstat.
It should be noted at the outset that the principle of nondiscrimination set out in Article 48 is drafted in general terms and is not specifically addressed to the Member States.
Cassa di Risparmi anerkender som bevis for de krævede sprogkundskaber kun attesten, og attesten kan kun erhverves i én provins i den pågældende medlemsstat.
The Cassa di Risparmio accepts only the Certificate as evidence of the requisite linguistic knowledge and the Certificate can be obtained only in one province of the Member State concerned.
Indledningsvis bemærkes, at princippet om forbud mod forskelsbehandling i traktatens artikel 48 er formuleret i almindelige vendinger og ikke specielt er rettet til medlemsstaterne.
Thus, the Court has held that the prohibition of discrimination based on nationality applies not only to the actions of public authorities but also to rules of any other nature aimed at regulating in a collective manner gainful employment and the provision of services.
Heraf følger, at personer, der ikke bor i denne provins, har få muligheder for at erhverve attesten, og at det vil være vanskeligt eller endog umuligt for dem at opnå den stilling, der er tale om.
Persons not resident in that province therefore have little chance of acquiring the Certificate and it will be difficult, or even impossible, for them to gain access to the employment in question.
Domstolen har således udtalt, at forbuddet mod forskelsbehandling på grundlag af nationalitet ikke alene gælder for offentlige myndigheders retsakter, men tillige for andre former for regler, hvis formål er at give kollektive bestemmelser for lønarbejde og tjenesteydelser.
Since the majority of residents of the province of Bolzano are Italian nationals, the obligation to obtain the requisite Certificate puts nationals of other Member States at a disadvantage by comparison with residents of the province.
De fleste indbyggere i provinsen Bolzano er italienske statsborgere, og forpligtelsen til at erhverve attesten stiller således statsborgere fra de øvrige medlemsstater ringere end dem.
The abolition, as between Member States, of obstacles to freedom of movement for persons would be compromised if the abolition of State barriers could be neutralised by obstacles resulting from the exercise of their legal autonomy by associations or organisations not governed by public law.
Afskaffelsen mellem medlemsstaterne af hindringerne for den frie bevægelighed for personer ville således blive truet, hvis afskaffelsen af nationale skranker blev modvirket af hindringer, som skyldes, at sammenslutninger eller organer, der ikke henhører under den offentlige ret, udøver deres retlige autonomi.
Since working conditions in the different Member States are governed sometimes by provisions laid down by law or regulation and sometimes by agreements and other acts concluded or adopted by private persons, limiting application of the prohibition of discrimination based on nationality to acts of a public authority risks creating inequality in its application (see Walrave, paragraph 19, and Bosman, paragraph 84).
Arbejdsvilkårene i de forskellige medlemsstater reguleres snart ved bestemmelser af lovgivningseller anordningsmæssig karakter, snart ved aftaler og andre retsakter, der er indgået eller vedtaget af borgerne, hvorfor en begrænsning af forbuddet mod forskelsbehandling på grundlag af nationalitet til offentlige retsakter ville skabe en fare for uligheder ved anvendelsen af forbuddet.
In order for a measure to be treated as being discriminatory on grounds of nationality under the rules relating to the free movement of workers, it is not necessary for the measure to have the effect of putting at an advantage all the workers of one nationality or of putting at a disadvantage only workers who are nationals of other Member States, but not workers of the nationality in question.
Det kan ikke føre til andet resultat, at det i sagen omtvistede krav berører både italienske statsborgere med bopæl i andre dele af det nationale område og statsborgere fra de øvrige medlemsstater.
Furthermore, the fact that certain provisions of the Treaty are formally addressed to the Member States does not prevent rights from being conferred at the same time on any individual who has an interest in compliance with the obligations thus laid down.
Det er, for at en foranstaltning kan betragtes som udtryk for forskelsbehandling på grundlag af nationalitet i den betydning, hvori udtrykket er anvendt i bestemmelserne om arbejdskraftens frie bevægelighed, ikke nødvendigt, at foranstaltningen fører til en begunstigelse af alle indenlandske arbejdstagere eller til en ringere stilling alene for arbejdstagere, der er statsborgere i de andre medlemsstater, og ikke desuden for indenlandske arbejdstagere.
The Court accordingly held, in relation to a provision of the Treaty which was mandatory in nature, that the prohibition of discrimination applied equally to all agreements
Ydermere udelukker den omstændighed, at visse af traktatens bestemmelser formelt er rettet til
A requirement, such as the one at issue in the main proceedings, making the right to take part in a recruitment competition conditional upon possession of a language diploma that may be obtained in only one province of a Member State and not allowing any other equivalent evidence could be justified only if it were based on objective factors unrelated to the nationality of
om, at sprogkundskaber skal være erhvervet på nationalt område, er i strid med forbuddet mod forskelsbehandling.
the persons concerned and if it were in proportion to the aim legitimately pursued.
Et vilkår som det i hovedsagen omtvistede om, at retten til at få adgang til en udvælgelsesprøve forudsætter besiddelse af et sprogeksamensbevis, der kun kan erhverves i én provins i en medlemsstat, hvilket udelukker fremlæggelse af alle andre, tilsvarende former for bevis for sprogkundskaber, vil kun kunne være begrundet, såfremt det bygger på objektive hensyn, der er uafhængige af de berørte personers nationalitet og står i et passende forhold til det mål, der lovligt forfølges.
to have a certain level of linguistic knowledge may be legitimate and possession of a diploma such as the Certificate may constitute a criterion for assessing that knowledge, the fact that it is impossible to submit proof of the required linguistic knowledge by any other means, in particular by equivalent qualifications obtained in other Member States, must be considered disproportionate in relation to the aim in view.
Det fremgår af Domstolens praksis, at et krav
So, even though requiring an applicant for a post
»EF-traktatens artikel 48 (efter ændring nu artikel 39 EF) er til hinder for, at en arbejdsgiver overfor ansøgerne til en udvælgelsesprøve med henblik på ansættelse stiller krav om, at de beviser deres sprogkundskaber alene gennem fremlæggelse af ét enkelt eksamensbevis, der kun udstedes i én bestemt provins i en medlemsstat.«
'Article 48 of the EC Treaty (now, after amendment, Article 39 EC) precludes an employer from requiring persons applying to take part in a recruitment competition to provide evidence of their linguistic knowledge exclusively by means of one particular diploma issued only in one particular province of a Member State.''
Generaladvokat N. Fennelly fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 25. november 1999.
Advocate General N. Fennellv delivered his Opinion at the sitting of the Full Court on 25 November 1999.
Sag C-91/99 Kommissionen for De Europæiske Fællesskaber / Den Portugisiske Republik Landbrug
Case C-91/99 Commission of the European Communities ν Portuguese Republic Agriculture
»Traktatbrud — direktiv 961431EF - manglende gennemførelse inden for den fastsatte frist« (Første Afdeling)
(Failure by a Member State to fulfil its obligations transpose within the prescribed period) (First Chamber)
bestridt, at direktiv 96/43 ikke er blevet gennemført, men har gjort gældende, at et lovforslag vedrørende gennemførelsen af direktivet, er godkendt af regeringen og snart vil blive offentliggjort i Diario da República.
Ministers had approved a draft decree law transposing it and that the law was to be published in the Diàrio da República shortly.
De portugisiske myndigheder har den 2. juli 1999, dvs. efter afslutningen af den skriftlige forhandling, indgivet en kopi af lovdekret nr. 208/99 af 11. juni 1999, der gennemfører direktiv 96/43, til Domstolens Justitskontor.
On 2 July 1999, that is to say after the written procedure had been closed, the Portuguese authorities filed at the Registry of the Court a copy of Decree Law No 208/99of 11 June 1999 transposing Directive 96/43.
Ved stævning indgivet til Domstolens Justitskontor den 17. marts 1999 har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Den Portugisiske Republik har tilsidesat sine forpligtelser i henhold til EF-traktaten, idet den ikke inden for den fastsatte frist har truffet alle de foranstaltninger, som er nødvendige for fuldt ud at gennemføre Rådets direktiv 96/43/EF af 26. juni 1996 om ændring og kodifikation af direktiv 85/73/EØF med henblik på finansiering af veterinærundersøgelse og -kontrol af levende dyr og visse animalske produkter og om ændring af direktiv 90/675/EØF og 91/496/EØF.
By an application lodged at the Registry of the Court on 17 March 1999, the Commission of the European Communities brought an action for a declaration that, by failing to adopt, within the prescribed period, all the measures necessary fully to comply with Council Directive 96/43/EC of 26 June 1996 amending and consolidating Directive 85/73/EEC in order to ensure financing of the veterinary inspections and controls on live animals and certain animal products and amendingDirectives90/675/EECand91/496/EEC the Portuguese Republic has failed to fulfil its obligations under the EC Treaty.
I artikel 4, stk. 1, første afsnit, i direktiv 96/43 er det vedrørende iværksættelsen af bestemmelserne i direktiv 85/73, som ændret og kodificeret ved direktiv 96/43, fastsat:
In that connection, it must be observed that in an action under Article 169 of the Treaty, the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation prevailing in the Member State at the end of the period laid down in the reasoned opinion and the Court cannot take account of any subsequent changes.
Det bemærkes, at inden for rammerne af et søgsmål i henhold til traktatens artikel 169 må spørgsmålet om, hvorvidt der foreligger traktatbrud, vurderes på baggrund af forholdene i medlemsstaten, som de var ved udløbet af fristen i den begrundede udtalelse, og at ændringer af forholdene i tiden derefter ikke kan tages i betragtning af Domstolen.
The first subparagraph of Article 4(1) of Directive 96/43 provides as follows in relation to the implementation of Directive 85/73, as amended and consolidated by Directive 96/43:
»Medlemsstaterne sætter de nødvendige love og administrative bestemmelser i kraft for at efterkomme i) bestemmelserne i artikel 7 og i bilag A kapitel I, punkt 1, litra e), den 1. juli 1996
(i) the provisions of Article 7 and of Chapter 1(1 )(e) of Annex A by 1 July 1996;
Det fremgår af udtalelserne fra den portugisiske regering, at bestemmelserne i artikel 4, stk. 1, første afsnit, i direktiv 96/43 ikke er blevet gennemført inden for den i artiklen fastsatte frist.
It is apparent from the explanations provided by the Portuguese Government that the provisions referred to in the first subparagraph of Article 4(1) of Directive 96/43 were not transposed within the periods prescribed by that article.
Den af Kommissionen i denne forbindelse anlagte sag må derfor anses for begrundet.
Consequently, the action brought by the Commission in that connection must be held to be well founded.
ii) bestemmelserne i bilag A, kapitel II, og kapitel III, sektion II, og i bilag C, kapitel II, den 1. januar 1997 iii) de øvrige ændringer den 1. juli 1997.«
(ii) the provisions of Chapter II, Section II of Chapter III of Annex A and Chapter II of Annex C by 1 January 1997;
Det bestemmes imidlertid i artikel 4, stk. 1, andet afsnit, i direktiv 96/43:
The second subparagraph of Article 4(1) of Directive 96/43, however, provides:
»Medlemsstaterne har en yderligere frist indtil senest den 1. juli 1999 til at efterkomme bestemmelserne i bilag A, kapitel III, sektion I.«
'Member States shall have a further period which can extend to 1 July 1999 within which to comply with the provisions of Section I of Chapter III of Annex A.'
Hvad derimod angår bestemmelserne i artikel 4, stk. 1, andet afsnit, i direktiv 96/43 bemærkes, at medlemsstaterne ifølge dette afsnit har en yderligere frist for gennemførelsen indtil senest den 1. juli 1999.
As regards, on the other hand, the provisions referred to in the second subparagraph of Article 4(1) of Directive 96/43, it should be noted that, according to the wording of that article, Member States are to have a further period, which may extend to 1 July 1999, in which to transpose the provisions in question.
Da gennemførelsesfristen endnu ikke var udløbet på det tidspunkt, Kommissionen havde fastsat som frist over for Den Portugisiske Republik for at efterkomme den begrundede udtalelse, bør Kommissionens påstand ikke tages til følge, for så vidt som den tillige angår vedtagelsen af de foranstaltninger, der er nødvendige for at efterkomme artikel 4, stk. 1, andet afsnit, i direktiv 96/43.
Since that period had not yet expired on the date by which the Portuguese Republic was required by the Commission to comply with the reasoned opinion, the action must be dismissed in so far as it also concerns adoption of the measures necessary in order to comply with the provisions referred to in the second subparagraph of Article 4(1) of Directive 96/43.