natgillin/translations-raw huggingface dataset:
Den skattemyndighed, der har truffet den anfægtede afgørelse, er ikke selv part i sagen for appelkammeret.
The tax authority which adopted the contested decision is not itself party to the proceedings before the appeal chamber.
Appelkammeret har kompetence til i enhver henseende at ændre den anfægtede afgørelse og til at ophæve den (BAO's § 289, stk. 2).
The appeal chamber is empowered to amend any element of the contested decision and to annul it (Paragraph 289(2) of the BAO).
Det skal indledningsvis undersøges, om Berufungssenat V er en ret i en medlemsstat i den forstand, hvori udtrykket er anvendt i artikel 234 EF.
As a preliminary point, it is necessary to verify whether the Fifth Appeal Chamber is a court or tribunal of a Member State within the meaning of Article 234 EC.
§ 263, stk. 1, i Bundesabgabenordnung (den østrigske forbundsskattekontrollov, herefter »BAO«) bestemmer, at der for hver delstat skal oprettes en appelkommission, der ledes af præsidenten for den pågældende Finanzlandesdirektion.
Paragraph 263(1) of the Bundesabgabenordnung (Federal Code on Taxes, 'the BAO') provides for the establishment for each Land of an appeal commission whose business is to be managed by the President of the regional finance authority.
Det fremgår af de sagsakter, der er fremlagt for Domstolen, at det er muligt at indbringe en afgørelse, der er truffet af et appelkammer, for Verwaltungsgerichtshof (den østrigske forvaltningsdomstol) eller, hvis begrundelsen for indbringelsen for retten er, at afgørelsen er forfatningsstridig, for Verfassungsgerichtshof (den østrigske forfatningsdomstol).
According to the documents before the Court, it is possible to appeal against the decision of an appeal chamber to the Verwaltungsgerichtshof (Administrative Court) or, on the ground of unconstitutionality, to the Verfassungsgerichtshof (Constitutional Court).
Navnlig har præsidenten for den pågældende Finanzlandesdirektion mulighed for at anlægge sag ved Verwaltungsgerichtshof til prøvelse af appelkammerets afgørelse (BAO's § 292).
In particular, the President of the regional finance authority has power to bring an appeal before the Administrative Court against the decision of the appeal chamber (Paragraph 292 of the BAO).
Ifølge BAO's § 270, stk. 1, sammensætter præsidenten for den pågældende Finanzlandesdirektion appelkamrene og udpeger medlemmerne ud fra listerne over medlemmerne af appelkommissionen.
Under Paragraph 270(1) of the BAO, the President of the regional finance authority is to establish appeal chambers and nominate their members on the basis of the lists of appeal commission members.
I henhold til samme bestemmelses stk. 3 har hvert appelkammer fem medlemmer: en formand, hvis funktion varetages af præsidenten for den pågældende Finanzlandesdirektion (eller en af ham udpeget tjenestemand), et andet medlem fra
Under Paragraph 270(3), each appeal chamber is to consist of five members: a president, who is the President of the
Mulighederne for efterfølgende at korrigere appelkammerets afgørelse er fastsat ved lov:
The possibilities for ex post facto correction of the decision of the appeal chamber are defined by legislation: manifest errors may be corrected
Således er der mulighed for at berigtige åbenbare fejl [BAO's § 293, § 293, litra a), og § 293, litra b)], at ophæve eller ændre begunstigende afgørelser, når de faktiske omstændigheder ændrer sig (BAO's § 294), eller at tilpasse en afledt afgørelse til en ændret endelig afgørelse (BAO's § 295).
(Paragraphs 293, 293a and 293b of the BAO), decisions relating to advantages derived from a change of situation may be annulled or amended (Paragraph 294 of the BAO) or an ancillary decision may be adapted to the amendment of the collection notice (Paragraph 295 of the BAO).
En afgørelse truffet af appelkammeret kan kun annulleres af finansministeren med den begrundelse, at dens indhold er retsstridigt, når den er anfægtet ved et sagsanlæg ved V e r w a 11 u n g s g e r i c h t s h o f eller Verfassungsgerichtshof (BAO's § 299).
A decision of the appeal chamber may be annulled by the Finance Ministry only on the ground of the unlawfulness of its content, where it is challenged by means of an appeal to the Administrative Court or the Constitutional Court (Paragraph 299 of the BAO).
Indlæg for Domstolen
Findings of the Court
Det må fastslås, at der er en organisatorisk og funktionel forbindelse mellem et appelkammer og den Finanzlandesdirektion, som har truffet de afgørelser, der anfægtes ved appelkammeret, der er til hinder for, at appelkammeret kan anerkendes som udenforstående i forhold til denne myndighed.
Where there is an organisational and functional link between an appeal chamber and the regional finance authority which adopts the decisions contested before it, it is impossible to regard the chamber as a third party in relation to that administrative authority.
Med hensyn til om der for det første består en organisatorisk forbindelse, er det ubestridt, at to af appelkammerets fem medlemmer kommer fra skattemyndigheden.
As regards, first, the existence of an organisational link, it is not disputed that two of the five members of the appeal chamber belong to the tax authority.
Det skal i den forbindelse nævnes, at præsidenten for den pågældende Finanzlandesdirektion i henhold til loven er medlem af appelkammeret, hvor han — i det mindste efter lovens ordlyd udfører formandshvervet.
It is noteworthy, in that regard, that at least according to the terms of the legislation the President of the regional finance authority is a member as of right of the appeal chamber, of which he exercises the function of president.
Det fremgår af fast retspraksis, at for at bedømme, om det organ, der forelægger en sag, er en ret efter betydningen i artikel 234 EF — et spørgsmål, som alene skal afgøres på grundlag af fællesskabsretten tager Domstolen en hel række forhold i betragtning, nemlig om organet er oprettet ved lov, har permanent karakter, virker som obligatorisk retsinstans, anvender en kontradiktorisk sagsbehandling, træffer afgørelse på grundlag af retsregler, og om det er uafhængigt (jf. bl.a. Dorsch Consult-dommen, præmis 23, og de dér nævnte afgørelser, samt dom af 21.3.2000, forenede sager C-110/98 147/98, Gabalfrisa m.fl., præmis 33).
According to settled case-law, in order to determine whether a body making a reference is a court or tribunal for the purposes of Article 234 EC, which is a question governed by Community law alone, the Court takes account of a number of factors, such as whether the body is established by law, whether it is permanent, whether its jurisdiction is compulsory, whether its procedure is inter partes, whether it applies rules of law and whether it is independent (see, in particular, Dorsch Consult, paragraph 23, and the case-law there cited, and Joined Cases C-l 10/98 to C-147/98 Gabalfrisa and Others [2000], paragraph 33).
Hvad for det andet angår spørgsmålet, om der består en funktionel forbindelse, bemærkes indledningsvis, at den tjenestemand fra Finanzlandesdirektion, der er det andet medlem af appelkammeret, som kommer fra skattemyndigheden, i øvrigt fortsat udøver sine aktiviteter i denne myndighed og for så vidt er underlagt sine overordnedes instrukser.
As regards, second, the existence of a functional link, it should be noted, first of all, that the official of the regional finance authority who is the second member of the appeal chamber drawn from the tax authority continues, in addition, to pursue his activities within that authority and is, in that capacity, subject to the directions of his hierarchical superiors.
Uden at det er fornødent at undersøge, om appelkamrene opfylder de andre betingelser, der gør det muligt at kvalificere dem som en ret i den forstand, hvori udtrykket anvendes i artikel 234 EF, må det fastslås, at uafhængighedsbetingelsen ikke synes at være opfyldt.
It is unnecessary to determine whether the appeal chambers satisfy the other conditions for them to be categorised as courts or tribunals for the purposes of Article 234 EC, since it does not appear that the criterion of independence is fulfilled.
Det bemærkes herved, at udtrykket ret i den forstand, hvori det anvendes i artikel 234 EF, kun kan forstås som en myndighed, der er udenforstående i forhold til den myndighed, som har truffet den anfægtede afgørelse (jf. dom af 30.3.1993, sag C-24/92, Corbiau, præmis 15).
It must be remembered that the expression 'court or tribunal' within the meaning of Article 234 EC can mean only an authority acting as a third party in relation to the authority which adopted the contested decision (Case C-24/92 Corbiau [1993], paragraph 15).
Det organ, for hvilken der anlægges sag til prøvelse af en afgørelse truffet af en myndigheds tjenestegrene, kan ikke betragtes som udenforstående i forhold til disse tjenestegrene og følgelig som en ret i den forstand, hvori udtrykket er anvendt i artikel 234 EF, når den har en organisatorisk forbindelse med den
The authority before which an appeal can be brought against a decision adopted by a department of an administrative authority cannot be regarded as a third party in relation to that department and, accordingly, as a court or tribunal within the meaning of Article 234 EC, where it has an organisational link with that administrative authority (see, to that effect,
Det følger endvidere af BAO's § 270, stk. 1, at præsidenten for Finanzlandesdirektion udpeger medlemmerne af appelkamrene ud fra listerne over medlemmer af appelkommissionen.
Next, under Paragraph 270(1) of the BAO, the President of the regional finance authority has the power to nominate members of the appeal chambers on the basis of the lists of appeal commission members.
Der er ingen lovbestemmelse, der forhindrer ham i skønsmæssigt at ændre sammensætningen af et appelkammer med henblik på behandlingen af hver enkelt klagesag og endda i løbet af behandlingen af en klagesag.
There is no legislative provision to prevent him from modifying, at his discretion, the composition of an appeal chamber for the inquiry into each complaint, or even in the course of the inquiry into a complaint.
I mangel af en udtrykkelig lovbestemmelse, der fastsætter varigheden af mandatet for appelkamrenes medlemmer, og som præciserer, hvornår medlemmerne kan afsættes, kan det ikke antages, at appelkamrenes medlemmer har tilstrækkelige
In the absence of an express legislative provision determining the length of the mandate of appeal chamber members and specifying the conditions of removal, members cannot be said to enjoy sufficient safeguards against undue intervention or pressure on the part of the executive (see, to
garantier mod utilbørlige indgreb eller pres fra den udøvende magt (jf. i denne retning dom af 4.2.1999, sag C-103/97, Köllensperger og Atzwanger, præmis 21).
that effect, Case C-103/97 Kollensperger and Atzwanger [1999], paragraph 21).
i praksis afstår fra selv at udøve det hverv som formand for appelkammeret, der tilkommer ham i henhold til loven, og i stedet udpeger et andet medlem fra skattemyndigheden, eller den omstændighed, at det andet medlem af kammeret, der kommer fra skattemyndigheden, ikke deltager i behandlingen af spørgsmål og procedurer, som han normalt beskæftiger sig med i denne myndighed, ikke tilstrækkelige til at garantere, at et appelkammer er uafhængigt.
authority does not himself, as, in law, he may, assume the presidency of the appeal chamber and nominates for that purpose another member of the tax authority, and the fact that the second member of the chamber belonging to the tax authority does not intervene on the questions and procedures with which he is usually involved within that administrative authority do not suffice to guarantee the independence of an appeal chamber.
Endelig og navnlig kan præsidenten for Finanzlandesdirektion — idet han i så fald er underlagt eventuelle instrukser fra finansministeren — anlægge sag til prøvelse af en afgørelse fra et appelkammer (BAO's § 292) og ved denne lejlighed forsvare et andet synspunkt end appelkammerets, som han er formand for.
Finally, and above all, the President of the regional finance authority may — and here he is subject to possible directions from the Finance Minister — bring an appeal against a decision of an appeal chamber (Paragraph 292 of the BAO) and on that occasion defend a point of view different from that adopted by the chamber of which he is president.
Det følger heraf, at et appelkammer ikke er en ret i den forstand, hvori udtrykket er anvendt i artikel 234 EF, og at Domstolen følgelig ikke har kompetence til at besvare de spørgsmål, Berufungssenat V har forelagt.
In those circumstances, the prohibition in Paragraph 271(1) of the BAO against receiving directions in the exercise of the functions of an appeal chamber member, the fact that, in practice, the President of the regional finance
Under disse omstændigheder er hverken forbuddet i BAO's § 271, stk. 1, mod, at et medlem af et appelkammer modtager instrukser med henblik på udførelsen af sit hverv, det forhold, at præsidenten for Finanzlandesdirektion
It is clear from the foregoing that an appeal chamber does not constitute a court or tribunal within the meaning of Article 234 EC and that, as a consequence, the Court has no jurisdiction to answer the questions referred by the Fifth Appeal Chamber.
»De Europæiske Fællesskabers Domstol har ikke kompetence til at besvare de spørgsmål, der er forelagt af Berufungssenat V der Finanzlandesdirektion für Wien, Niederösterreich und Burgenland ved kendelse af 2. december 1999.«
'The Court of Justice of the European Communities has no Jurisdiction to answer the questions referred by the Berufungssenat V der Finanzlandesdirektion für Wien, Niederösterreich und Burgenland, by order of 2 December 1999:
Generaladvokat A. Tizzano fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 29. januar 2002.
Advocate General A Tizzano delivered his Opinion at the sitting of the Fifth Chamber on 29 January 2002.
Sag T-197/00 Hubert Onidi / Kommissionen for De Europæiske Fællesskaber Tjenestemandsvedtægten
Case T-197/00 Hubert Onidi ν Commission of the European Communities Staff Regulations of Officials
»Tjenestemænd — disciplinærordning — fjernelse fra tjenesten med reduktion af retten til pension adfærd henhørende under området for korruption ret til forsvar proportionalitetsprincippet« (Tredje Afdeling)
(Officials — Disciplinary measures — Withdrawal of entitlement to, and reduction of, pension rights — Conduct regarded as corrupt - Rights of the defence — Principle of proportionality) (Third Chamber)
Præjudiciel »Procesreglementets artikel 104, stk. 3 — offentlige tjenesteydelsesaftaler — direktiv 92/50/EØF — koncessionskontrakt om offentlige tjenesteydelser« (Anden Afdeling)
Preliminary ruling (Article 104(3) of the Rules of Procedure — Public service contracts — Directive 92/50/EEC ­ Public service concession) (Second Chamber)
FORSLAG TIL AFGØRELSE
contracts, as amended by European Parliament and Council Directive 97/52/EC of 13 October 1997.
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 28. maj 2002.
application pursuant to the Gesetz gegen Wettbewerbsbeschränkungen (Act Prohibiting Restraints of Competition; 'the GWB') in which it complained of the infringement of certain provisions governing awards of public contracts.
Sag C-301/96 Forbundsrepublikken Kommissionen for De Fællesskaber
By order of 26 May 2000, the Second Federal Procurement Chamber ruled on the application of Saur Verlag.
Delvis annullation af Kommissionens beslutning C(96)1844 endelig udg. af 26. juni 1996 om Tysklands støtte til Volkswagen-koncernens fabrikker i Mosel og Chemnitz — retsgrundlag — EF-traktatens artikel 92, stk. 2, litra c) (nu artikel 87 EF), og EØS-aftalens artikel 61, stk. 2, litra c) -størte, som er nødvendig til at opveje økonomiske ulemper som følge af Tysklands deling - EF-traktatens artikel 92, stk. 3, litra c) (nu artikel 87 EF), og EØS-aftalens artikel 61, stk 3, litra c) -regional støtte
In its order for reference, the Oberlandesgericht Düsseldorf states that the answer to the question whether a publishing contract of the kind at issue in the main proceedings is a contract governed by German law on the award of public contracts, namely Paragraphs 97 to 129 of the GWB, is primarily determined by whether such a contract falls within the scope of Directive 92/50.
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 28. maj 2002.
In those circumstances, the Oberlandesgericht Düsseldorf decided to stay proceedings and refer to the Court a question for a preliminary ruling.
Præjudiciel ~ Contencioso Administrativo T.S.J. de Castilla-La-Mancha — fortolkning af artikel 12 i Kommissionens forordning (EF) nr. 1294/96 af 4. juli 1996 om gennemførelsesbestemmelser til Rådets forordning (EØF) nr. 822/87 for sa vidt angår høst-, produktions- og beholdningsanmeldelser inden for vinsektoren -begrebet »force majeure* proportionalitetsprincippet
By its question, the referring court essentially asks whether a concession contract for public publishing services is excluded from the scope of Directive 92/50 even though, by reason of its specific object, it is covered by Annex IA to that directive to which Article 8 thereof refers.
Generaladvokat C Stix-Hackl fremsatte forslag til afgørelse i retsmødet (Første Afdeling) den 28. maj 2002.
On 3 March 2000, the Deutsche Bibliothek, by a restricted procedure, invited tenders for a contract for the reproduction and distribution of the German National Bibliography in printed form and on CD-Rom.
Forenede sager C-57/00 Ρ og C-61/00 Ρ Freistaat Sachsen, Volkswagen AG og Volkswagen Sachsen GmbH / Kommissionen for De Europæiske Fællesskaber
The main contractual obligations provided for in that invitation were that the Deutsche Bibliothek was to compile the bibliographical indexes and make these available to the chosen contractor, which was to have the exclusive right to reproduce and distribute the German National Bibliography in printed form and as a CD-Rom.
Sag C-120/01 Kommissionen for Fællesskaber / Irland
The invitation stipulated that the contractor was to reproduce and distribute the bibliography on its own account and to pay the Deutsche Bibliothek a fee on the basis of the publishing proceeds, for each copy sold.
Traktatbrudssøgsmål — artikel 11 og artikel 4, stk 1, i Rådets direktiv 96/59/EF af 16. september 1996 om bortskaffelse af polychlorbiphenyler og polychlorterphenyler (PCB/PCT) — manglende forberedelse af og underretning af Kommissionen om de planer, skitserede planer og sammenfatninger af fortegnelser, der kræves i henhold til direktivet, inden for den fastsatte frist
Since it is considered that the answer to the question referred for a preliminary ruling could be clearly deduced from its case-law, the Court of Justice, in accordance with Article 104(3) of its Rules of Procedure, informed the referring court that it proposed to give its decision by reasoned
Generaladvokat A. Tizzano fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 30. maj 2002.
order and invited the interested parties referred to in Article 20 of the EC Statute of the Court of Justice to submit any observations in that regard.
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmodet (Femte Afdeling) den 28. maj 2002.
First of all, it should be stated, as the referring court did, that a contract which has as its object the services referred to in paragraph 8 of this order may be covered by Directive 92/50.
Kommissionen for Fællesskaber frifindes.
covered by this directive in the same way as Directive 71/305/EEC applies to public works concessions'.
Sag C-512/99 Forbundsrepublikken Kommissionen for De Fællesskaber
Second, the Court explained that, although the reference to Council Directive 71/305/EEC of 26 July 1971 concerning the coordination of procedures for the award of public works contracts was withdrawn from the 10th recital in the preamble to the proposal of 28 August 1991, that proposal none the less expressly maintained the purpose of ensuring 'coherent award procedures' in that recital.
Sag C-386/01 Kommissionen for De Europæiske Fællesskaber / Kongeriget Spanien
In order to determine whether such a contract is covered by the definition of 'contracts for pecuniary interest concluded in writing' in Article 1(4) of Directive 93/38, the Court then retraced the history of the directives governing public service contracts, including Directive 92/50.
Annullation af Kommissionens beslutning K(1999) 3490 endelig udg. af 26. oktober 1999 om afslag på en anmodning vedrørende nationale bestemmelser, som Forbundsrepublikken Tyskland påtænker at indføre, og som er mere restriktive end fastsat i Kommissionens direktiv 97/69/EF af 5. december 1997 om 23. tilpasning til den tekniske udvikling af Rådets direktiv 67/548/EØF om tilnærmelse af lovgivning om klassificering, emballering og etikettering af farlige stoffer —»nyt videnskabeligt belæg* og »et problem, der er specifikt for den pågældende medlemsstat* (EF-traktatens artikel 100 A, stk. 5 (efter ændring nu artikel 95 EF)
Finally, in the light of those considerations, which it then compared to the evolution of the scope of the directives on public works contracts, the Court found, in paragraph 57 of the judgment in Telaustria and Telefonadress, that public service concession contracts do not come within the scope of Directive 93/38 and are therefore not included in the concept of 'contracts for pecuniary interest concluded in writing' appearing in Article 1(4) of that directive.
Traktatbrudssøgsmål — manglende gennemførelse indenfor den fastsatte frist af Europa-Parlamentets og Rådets direktiv 98/7/EF af 16. februar 1998 om ændring af direktiv 87/102/EØF, om indbyrdes tilnærmelse af medlemsstaternes love og administrative bestemmelser om forbrugerkredit
In particular, in paragraph 46 of the judgment in Telaustria and Telefonadress, the Court pointed out that, both in its proposal 91/C 23/01 of 13 December 1990 for a Council Directive relating to the coordination of procedures on the award of public service contracts and in its amended proposal 91/C 250/05 of 28 August 1991 for a Council Directive relating to the coordination of procedures on the award of public service contracts, which resulted in the adoption of Directive 92/50 which covers public service contracts in general, the Commission had expressly proposed that 'public service concessions' be included within the scope of that directive.
Generaladvokat A Tizzano fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 30. maj 2002.
The Court concluded therefrom, in the second indent of paragraph 58 of the judgment in Telaustria and Telefonadress, that, although it is covered by Directive 93/38, a contract such as the one at issue in that case, the consideration for which consists in the right of the successful tenderer to exploit for payment his own service, is excluded from the scope of that directive under Community law as it stands at present.
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Første Afdeling) den 30.
In paragraph 47 of the judgment in Telaustria and Telefonadress, the Court pointed out, first, that, since that inclusion was justified by the intention 'to ensure coherent award procedures', the Commission had stated, in the 10th recital in the preamble to the proposal of 13 December 1990, that 'public service concessions should be
2) at pålægge Kongeriget Spanien at betale sagens omkostninger.«
Although the judgment in Telaustria and Telefonadress was delivered in respect of a contract which had as its object services relating to one of the specific sectors governed by