natgillin/translations-raw huggingface dataset:
Hvis det accepteres, at en person, der kun har opnået et af oprindelsesmedlemsstaten udstedt kvalikationsbevis, der ikke i®sig selv giver adgang til et lovreguleret erhverv, ikke desto mindre gives adgang til dette erhverv, uden at det i®den anden medlemsstat opnåede godkendelsesbevis dog attesterer ekstra kvalikationer eller erhvervserfaring, vil det ifølge Domstolen være i®strid med princippet om, at medlemsstaterne fortsat har ret til at fastsætte et obligatorisk minimumskvalikationsniveau med henblik på at sikre kvaliteten af den pågældende virksomhed på deres område.
The Court reached the same conclusion as regards the impossibility for undertakings engaged in the distribution of pharmaceutical products to acquire stakes in companies which operate municipal pharmacies.
Hvad angår etableringsfriheden og i®tilknytning hertil den frie udveksling af tjenesteydelser eller de frie kapitalbevægelser har Domstolen afsagt ¯ere domme vedrørende nationale bestemmelser, der havde til formål at beskytte den o©entlige sundhed.
By contrast, in Case C-169/07 Hartlauer (judgment of 10 March 2009) the Court held that Articles 43°EC and 48°EC preclude national legislation under which authorisation is necessary for the setting up of a private health institution in the form of an independent outpatient dental clinic and authorisation must be refused if there is no need for that outpatient clinic, having regard to the care already o¥ered by contractual practitioners.
Rådets direktiv®89/48/EØF af 21.12.1988 (EFT 1989 L 19, s.®16).
If such a prior administrative authorisation scheme is to be justi¤ed, it must be based on objective, non-discriminatory criteria known in advance, in such a way as adequately to
Udviklingen og arbejdet
Proceedings circumscribe the exercise of the national authorities’discretion.
Heriblandt skal fremhæves to domme om italienske henholdsvis tyske lovbestemmelser, hvorefter det kun var farmaceuter, der kunne eje og drive apoteker. I®sagen Apothekerkammer des Saarlandes m.. (dom af 19.5.2009, forenede sager C-171/07 og C-172/07) fastslog Domstolen, at artikel®43 EF og 48 EF ikke er til hinder for sådanne retsforskrifter.
As regards the freedom of establishment and the freedom to provide services, Case C-518/06 Commission v Italy (judgment of 28 April 2009) concerns Italian legislation requiring all insurance undertakings, including those which have their head oce in another Member State but which pursue their business in Italy, to provide third-party liability motor insurance at the request of any potential customer.
En sådan regel om udelukkelse af personer, der ikke er farmaceuter, udgør ganske vist en restriktion i®artikel®43 EF’s forstand.
The Court held that, by maintaining such legislation in force, the Italian Republic had not failed to ful¤l its obligations under Articles 43°EC and 49°EC.
Ifølge Domstolen kan denne restriktion imidlertid begrundes i®beskyttelsen af den o©entlige sundhed og nærmere bestemt i®formålet om at sikre, at lægemiddelforsyningen af befolkningen er sikker og af god kvalitet.
It is true that such an obligation to contract restricts the freedom of establishment and the freedom to provide services.
Navnlig kan medlemsstaterne i®princippet forbeholde farmaceuter detailsalget af lægemidler på grund af de garantier, der kræves af disse, og de oplysninger, som de skal være i®stand til at give forbrugeren.
However, according to the Court, that restriction is justi¤ed by a social protection objective, which amounts, essentially, to ensuring that victims of road trac accidents will be adequately compensated.
I®sagen Kommissionen mod Italien (dom af 19.5.2009, sag®C-531/06) fulgte Domstolen et tilsvarende ræsonnement, da den fastslog, at den Italienske Republik ikke havde tilsidesat sine forpligtelser i®henhold til artikel®43 EF og 56 EF ved at opretholde en lovgivning, hvorefter retten til at drive private apoteker inden for detailhandelen kun tilkom fysiske personer, der var i®besiddelse af en universitetsgrad i®farmakologi, og selskaber, hvori®sel-skabsdeltagerne udelukkende var farmaceuter.
As regards, in particular, the proportionality of the legislation concerned, the Court noted that it is not essential that a restrictive measure laid down by the authorities of a Member State should correspond to a view shared by all the Member States concerning the means of protecting the legitimate interest at issue.
Domstolen nåede til samme konklusion for så vidt angik det forhold, at det var umuligt for virksomheder, som forhandlede farmaceutiske produkter, at erhverve andele i®selskaber, der drev kommunale apoteker.
Therefore, the fact that some Member States have chosen to establish a di¥erent system to ensure that every vehicle owner is able to take out third-party liability motor insurance for a premium that is not excessive does not indicate that the obligation to contract goes beyond what is necessary to attain the objective pursued.
Derimod fastslog Domstolen i®Hartlauer-sagen (dom af 10.3.2009, sag®C-169/07), at artikel®43 EF og 48 EF er til hinder for nationale bestemmelser, hvorefter det er nødvendigt at opnå tilladelse til at oprette en privat behandlingsinstitution i®form af et selvstændigt tandbehandlingsambulatorium, og hvorefter der meddeles afslag på en ansøgning om en sådan tilladelse, når der – henset til det forhåndenværende behandlingstilbud fra sygekasselægerne – ikke forendes et behov, der begrunder oprettelsen af en sådan institution.
It will be noted that, in the same judgment, the Court also examined Article 9 of Directive 92/49/EEC (12), ¤nding that it de¤nes the scope of home Member State supervision in a nonexhaustive way by providing that ¤nancial supervision is to ‘include’ the state of solvency and the establishment of technical provisions.
Hvis en ordning med forudgående administrativ godkendelse skal være begrundet, må den tillige bygge på objektive kriterier, der ikke er udtryk for forskelsbehandling, og på forinden kendte forhold, som sikrer, at den er egnet til i®tilstrækkeligt omfang at lægge en ramme for de nationale myndigheders skønsudøvelse.
Nevertheless, that provision cannot be interpreted as meaning that the home Member State should have exclusive supervisory competence extending to the commercial conduct of insurance undertakings.
Dette er imidlertid ikke tilfældet, ifølge Domstolen, såfremt meddelelsen af tilladelse til at oprette et nyt tandbehandlingsambulatorium undergives kriterier baseret på antallet af patienter pr. læge, der hverken er fastslået eller forinden er bragt til de berørte parters kendskab, eller såfremt ordningen med forudgående administrativ tilladelse er baseret på en fremgangsmåde, der kan bringe den objektive og upartiske behandling af den pågældende ansøgning om tilladelse i®fare.
It follows that that provision does not preclude the possibility of controls being exercised by the host Member State over the detailed rules according to which insurance undertakings, operating in that Member State under the freedom of establishment or the freedom to provide services, calculate their insurance premiums, together with the imposition of penalties.
På området for etableringsfriheden og den frie udveksling af tjenesteydelser skal nævnes sagen Kommissionen mod Italien (dom af 28.4.2009, sag®C-518/06), der vedrørte den italienske lovgivning, hvorefter alle forsikringsselskaber, herunder de selskaber, som har hovedsæde i®en anden medlemsstat, men som driver virksomhed i®Italien, har pligt til at levere en ansvarsforsikring for motorkøretøjer efter anmodning herom fra enhver potentiel kunde.
As regards the freedom to provide services, Case C-42/07 Liga Portuguesa de Futebol Prossional and Baw International (judgment of 8 September 2009) gave the Court an opportunity to clarify its case-law concerning gaming and betting legislation in the Member States.
Domstolen fastslog, at Den Italienske Republik ikke havde tilsidesat sine forpligtelser i®henhold til artikel®43 EF og 49 EF ved at opretholde en sådan lovgivning.
In that judgment, the Court held that Article 49°EC does not preclude legislation of a Member State which prohibits private operators which are established in other Member States, in which they lawfully provide similar services, from o¥ering games of chance via the Internet within the territory of that Member State.
Kontraheringspligten udgør ganske vist en begrænsning af etableringsfriheden og den frie udveksling af tjenesteydelser. Ifølge Domstolen er denne restriktion
According to the Court, while such legislation gives rise to a restriction of the freedom to provide services, in the light of the speci¤c features associated with the provision of games of chance via the Internet that restriction may, however, be regarded as justi¤ed by the objective of combating tax evasion and crime.
Domstolen imidlertid begrundet i®et hensyn til social beskyttelse, som hovedsageligt består i®en garanti®for, at skadelidte ved motorkøretøjsulykker får en passende erstatning.
Court of Justice of Community harmonisation. A Member State is therefore entitled to take the view that the mere fact that a private operator lawfully o¥ers services in that sector via the Internet in another Member State, in which it is established and where it is in principle already subject to statutory conditions and controls on the part of the competent authorities in that State, cannot be regarded as amounting to a sucient assurance that national consumers will be protected against the risks of fraud and crime, in the light of the diculties liable to be encountered in such a context by the authorities of the Member State of establishment in assessing the professional qualities and integrity of operators.
Hvad nærmere bestemt angik spørgsmålet om den omhandlede lovgivnings forholdsmæssighed bemærkede Domstolen, at det ikke er nødvendigt, at den restriktive foranstaltning, der er tru©et af en medlemsstats myndigheder, svarer til en opfattelse, der er fælles for samtlige medlemsstater med hensyn til de nærmere bestemmelser for beskyttelse af den pågældende legitime interesse.
In addition, because of the lack of direct contact between consumer and operator, games of chance accessible via the Internet involve di¥erent and more substantial risks of fraud by operators to the detriment of consumers compared with the traditional markets for such games.
Den omstændighed, at visse medlemsstater har valgt at indføre en anden ordning end den, som Den Italienske Republik har indført for at sikre, at alle indehavere af motorkøretøjer kan tegne en ansvarsforsikring for motorkøretøjer til en tarif, som ikke er eksorbitant, kan således ikke tages til indtægt for, at kontraheringspligten går videre end hvad der er nødvendigt for at virkeliggøre det tilstræbte mål.
Moreover, the possibility cannot be ruled out that an operator which sponsors some of the sporting competitions on which it accepts bets and some of the teams taking part in those competitions may be in a position to inªuence their outcome directly or indirectly, and thus increase its pro¤ts.
Man vil se, at Domstolen i®samme dom også undersøgte artikel®9 i®direktiv®92/49 12 nærmere og fastslog, at denne bestemmelse på ikke udtømmende vis denerer anvendelsesområdet for princippet om hjemlandstilsyn, idet det heraf fremgår, at nanstilsynet »navnlig« omfatter kontrol med selskabets solvens og oprettelsen af forsikringsmæssige hensættelser.
With regard to the freedom to provide services and the free movement of capital, attention should be drawn to Joined Cases C-155/08 and C-157/08 X and Passenheim-van Schoot (judgment of 11 June 2009) concerning the recovery period provided for under Netherlands legislation where savings balances and income from those balances are concealed from the national tax authorities.
Denne bestemmelse kan imidlertid ikke fortolkes således, at fællesskabslovgiver har haft til hensigt alene at gøre hjemlandet kompetent til at foretage en kontrol, som udstrækkes til at omfatte forsikringsselskabernes kommercielle adfærd.
The Court held that Articles 49°EC and 56°EC do not preclude the application by a Member State, where the tax authorities of that Member State have no evidence of the existence of such assets which would enable an investigation to be initiated, of a longer recovery period when the balances are held in another Member State than when they are held in the ¤rst Member State.
Det følger heraf, at denne bestemmelse ikke udelukker muligheden for en kontrol, som udøves af værtsmedlemsstaten, af, hvorledes forsikringsselskaber, som driver virksomhed i®denne stat inden for rammerne af etableringsfriheden og den frie udveksling af tjenesteydelser, beregner deres præmier, samt hvorledes der anvendes sanktioner.
The fact that that other Member State applies banking secrecy is not relevant in that regard.
På området for den frie udveksling af tjenesteydelser gav sagen Liga Portuguesa de Futebol Pros-sional og Baw International (dom af 8.9.2009, sag®C-42/07) Domstolen mulighed for at præcisere sin praksis med hensyn til forskrifter om spil og væddemål i®medlemsstaterne.
Nor, according to the Court, do Articles 49°EC and 56°EC preclude in such cases the ¤ne imposed for concealment of the foreign assets and income from being calculated as a proportion of the amount to be recovered and over that longer period.
I®dommen fastslog Domstolen, at artikel®49 EF ikke er til hinder for en medlemsstats lovgivning, som forbyder private erhvervsdrivende som Bwin International Ltd, der er etableret i®andre medlemsstater, hvor de lovligt udbyder tilsvarende tjenesteydelser, at udbyde hasardspil via internettet på den nævnte medlemsstats område.
The Court found that, while such legislation constitutes a restriction both of the freedom to provide services and of the free movement of capital, it may nevertheless be justi¤ed by the need to ensure e¥ective ¤scal supervision and to prevent tax evasion, subject to compliance with the principle of proportionality.
Selv om en sådan lovgivning indebærer en restriktion for den frie udveksling af tjenesteydelser, må denne restriktion, henset til de særlige forhold, som gør sig gældende i®forbin-delse med udbud af hasardspil via internettet, ifølge Domstolen anses for begrundet i®hensynet til bekæmpelse af svig og kriminalitet.
In relation to that last point, the Court noted that, in the absence of evidence of the existence of items which would enable the tax authorities of a Member State to initiate an investigation, that Member State is unable to request the competent authorities of the other Member State to communicate to it the information necessary to establish correctly the amount of tax due.
Desuden indebærer de hasardspil, som er tilgængelige via internettet, på grund af den manglende direkte kontakt mellem forbrugeren og den erhvervsdrivende en øget risiko af en anden art end den, som gælder på de traditionelle spillemarkeder, for eventuel svig begået af de erhvervsdrivende til skade for forbrugerne. Det kan desuden ikke udelukkes, at der består en mulighed for, at en erhvervsdrivende, som sponsorerer visse sportskonkurrencer,
By contrast, where the tax authorities of a Member State had evidence enabling them to turn to the competent authorities of other Member States, the mere fact that the taxable items concerned are located in another Member State does not justify the general application of an additional recovery period which is in no way based on the time needed to have e¥ective recourse to those mechanisms of mutual assistance.
Rådets direktiv®92/49/EØF af 18.6.1992 om samordning af love og administrative bestemmelser vedrørende direkte forsikringsvirksomhed bortset fra livsforsikring og om ændring af direktiv®73/239/EØF og 88/357/EØF (EFT L®228, s.®1).
The cases concerned are, ¤rst of all, Case C-318/07 Persche (judgment of 27 January 2009), which relates to the delicate issue of gifts to charitable bodies.
Udviklingen og arbejdet med hensyn til hvilke han modtager væddemål, samt visse hold, som deltager i®disse konkurrencer, bender sig i®en situation, som gør det muligt for ham direkte eller indirekte at påvirke resultatet af disse konkurrencer og hermed øge sin fortjeneste.
Proceedings of gifts, to apply a di¥erence in treatment between national bodies recognised as charitable and those established in other Member States if the latter bodies pursue objectives other than those advocated by its own legislation.
På området for den frie udveksling af tjenesteydelser og de frie kapitalbevægelser henledes opmærksomheden på sagen X og Passenheim-van Schoot (dom af 11.6.2009, forenede sager C-155/08 og C-157/08) om en frist for efteropkrævning i®den nederlandske lovgivning i®en situation, hvor opsparede midler og indtægterne heraf holdes skjult for de nationale skattemyndigheder.
However, a body which is established in one Member State but satis¤es the requirements imposed for that purpose by another Member State for the grant of tax advantages is, in respect of the grant by the latter Member State of tax advantages intended to encourage the charitable activities concerned, in a situation comparable to that of bodies recognised as having charitable purposes which are established in the latter Member State.
I®denne forbindelse fastslog Domstolen, at artikel®49 EF og 56 EF ikke er til hinder for, at en medlemsstat, hvis myndigheder ikke råder over nogen oplysninger om sådanne midlers eksistens, som gør det muligt at indlede en undersøgelse, anvender en længere frist for efteropkrævning, når de opsparede midler er anbragt i®en anden medlemsstat, end når de bender sig i®den første medlemsstat.
According to the Court, the di¥erence in treatment introduced by the aforementioned legislation constitutes, therefore, a restriction on the free movement of capital. That restriction cannot be justi¤ed by the need to safeguard the e¥ectiveness of ¤scal supervision or by the ¤ght against tax evasion.
Den omstændighed, at denne anden medlemsstat har bankhemmelighed, er irrelevant i®denne henseende.
In respect of that last point, the Court nevertheless stated that, as regards charitable bodies in a non-member country, it is, as a rule, legitimate for the Member State of taxation to refuse to grant such deductibility if, in particular because that non-member country is not under any international obligation to provide information, it proves impossible to obtain the necessary information from that country.
Ifølge Domstolen er disse traktatbestemmelser heller ikke til hinder for, at den bøde, der pålægges for at skjule de udenlandske midler og indtægter, fastsættes i®forhold til det efteropkrævede beløb og på grundlag af dette længere tidsrum.
The second case is Case C-567/07 Woningstichting Sint Servatius (judgment of 1 October 2009), which arose from a request for interpretation of the Treaty provisions relating to the free movement of capital with a view to assessing whether Netherlands legislation to promote adequate housing is compatible with them.
Domstolen konstaterede, at en sådan lovgivning udgør en restriktion både for den frie udveksling af tjenesteydelser og for de frie kapitalbevægelser, men at den kan anses for at være begrundet i®hensynet til en e©ektiv skattekontrol og bekæmpelsen af skattesvig, forudsat at proportionalitetsprincippet overholdes.
Under that legislation, Netherlands approved housing institutions are required to submit their crossborder property investment projects to a prior administrative authorisation procedure and to demonstrate that the investments concerned are in the interests of housing in the Netherlands.
På dette sidste punkt bemærkede Domstolen, at når medlemsstaten ikke har nogen oplysning om, at disse goder ndes, som ville berettige den til at indlede en undersøgelse, kan den ikke henvende sig til de kompetente myndigheder i®den anden medlemsstat med henblik på, at de meddeler denne de oplysninger, der er nødvendige for at foretage en korrekt skatteansættelse.
According to the Court, such an obligation constitutes a restriction on the free movement of capital. The Court accepted that requirements related to public housing policy in a Member State and to the ¤nancing of that policy can constitute overriding reasons in the public interest and therefore justify such a restriction.
Når en medlemsstats skattemyndigheder derimod har været i®besiddelse af oplysninger, på grundlag af hvilke de kunne have henvendt sig til de kompetente myndigheder i®andre medlemsstater, kan den omstændighed alene, at det omhandlede beskatningsgrundlag bender sig i®en anden medlemsstat, ikke begrunde en generel anvendelse af en yderligere frist for efteropkrævning, som på ingen måde tager udgangspunkt i®den tid, der er nødvendig med henblik på en e©ektiv anvendelse af disse ordninger om gensidig bistand.
The Court stated, however, that a scheme of prior administrative authorisation cannot render legitimate discretionary conduct on the part of the national authorities which is liable to negate the e¥ectiveness of provisions of Community law. Therefore, if such a scheme is to be justi¤ed, it must be based on objective, non-discriminatory criteria known in advance, in such a way as adequately to circumscribe the exercise of the national authorities’discretion, a matter which falls to be determined by the national court.
Hvad endelig angår princippet om de frie kapitalbevægelser har Domstolen tru©et to afgørelser, der fortjener særlig opmærksomhed.
In Joined Cases C-402/07 and C-432/07 Sturgeon and Others (judgment of 19 November 2009) the Court was called upon to rule on the concept of a delayed ªight in connection with Regulation (EC)
Ifølge Domstolen kan en medlemsstat ganske vist i®sin lovgivning om skattefradrag for gaver fastsætte regler om en forskellig behandling af indenlandske almennyttige institutioner i®forhold til almennyttige institutioner, etableret i®andre medlemsstater, når sidstnævnte forfølger andre formål end dem, der er fradragsberettigede i®henhold til dens egen lovgivning.
The Court observed, ¤rst of all, that the duration of a delay, even if it is long, is not sucient for a ªight to be regarded as cancelled.
Imidlertid bender en institution, der er etableret i®en medlemsstat, og som opfylder de betingelser, en anden medlemsstat har fastsat for tildeling af skattefordele, for så vidt angår sidstnævnte medlemsstats tildeling af skattefordele til fremme af de pågældende almennyttige aktiviteter, sig i®en situation, der kan sammenlignes med situationen for almennyttige institutioner, der er etableret i®sidstnævnte medlemsstat.
A ªight which is delayed, irrespective of the duration of the delay, cannot be regarded as cancelled where, apart from the departure time, all the other elements of the ªight as originally planned, including in particular the itinerary, remain unchanged.
Ifølge Domstolen var den forskellige behandling, som var indført ved nævnte lovgivning, således en restriktion for de
) Regulation (EC) No°261/2004 of the European Parliament and of the Council of 11 February 2004 establishing common rules on compensation and assistance to passengers in the event of denied boarding and of cancellation or long delay of ªights, and repealing Regulation (EEC) No°295/91 (OJ 2004 L°46, p.°1).
Denne restriktion kunne ikke begrundes hverken i®hensynet til at opretholde en e©ektiv skattekontrol eller i®hensynet til at bekæmpe skattesvig.
With regard to the right to compensation, the Court went on to ¤nd that passengers whose ªights have been cancelled and passengers a¥ected by a ªight delay su¥er similar damage, namely a loss of time, and thus ¤nd themselves in a comparable situation which does not justify di¥erent treatment.