natgillin/translations-raw huggingface dataset:
Kommissionen har gjort gældende, at chokolade, som indeholder andre vegetabilske fedtstoffer end kakaosmør i et omfang på indtil 5% af produktets samlede vægt, fremstilles under betegnelsen »chokolade« i seks medlemsstater (Danmark, Irland, Portugal, Sverige, Finland og Det Forenede Kongerige), at dette produkt accepteres under nævnte betegnelse i samtlige medlemsstater, bortset fra Spanien og Italien, og at det figurerer under denne betegnelse i direktiv 73/241.
The first question should be understood as asking essentially whether, on a proper construction of Articles 11(A)(1)(a) and 11(C)(1) of the Sixth Directive, when, on the sale of a product, the retailer allows the final consumer to settle the sale price partly in cash and partly by means of a reduction coupon issued by the manufacturer of that product, and the manufacturer reimburses to the retailer the amount indicated on that coupon, the nominal value of that coupon should be included in the taxable amount in the hands of that retailer, or whether the taxable amount is constituted solely by the part of the price paid in cash by that consumer.
Ved stævning indleveret til Domstolens Justitskontor den 14.' januar 2000 har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Kongeriget Spanien har tilsidesat sine forpligtelser i henhold til EF-traktatens artikel 30 (efter ændring nu artikel 28 EF) ved at forbyde, at kakao- og chokoladevarer, som er tilsat andre vegetabilske fedtstoffer end kakaosmør, og som er lovligt fremstillet i medlemsstater, der tillader tilsætning af sådanne stoffer, markedsføres i Spanien under den betegnelse, som de markedsføres under i oprindelsesstaten.
Yorkshire included in its gross daily takings the sums received from manufacturers in exchange for pricereduction coupons collected from customers, thus declaring for VAT purposes the whole of the normal retail price of the products sold without deducting the amount of the pricereduction coupons. The price at which Yorkshire bought the products from the various manufacturers did not take account of the pricereduction coupons, and some products had even been purchased before the manufacturers issued such coupons.
Det fremgår såvel af ordlyden som af opbygningen af direktiv 73/241, at det indeholder eq fælles regel, nemlig forbuddet i bilag I, punkt 7, litra a), og at det ved artikel 10, stk. 1, foreskriver fri bevægelighed for produkter, som er i overensstemmelse med denne regel samtidig med at det ved artikel 14, stk. 2, litra a), giver medlemsstaterne mulighed for at fastsætte nationale regler, som gør det tilladt at tilsætte andre vegetabilske fedtstoffer end kakaosmør i kakao- og chokoladevarer, der fremstilles på deres område.
On 2 December 1996 Yorkshire sought repayment from the Commissioners of a part of the VAT which it had paid in respect of the period from February 1974 to January 1996. Relying on the judgment in Case C-317/94 Elida Gibbs [1996], it claimed specifically that only the amounts paid by its customers constituted the consideration for the supply by it of goods during that period and that the amounts received from the manufacturers constituted refunds or reductions allowed by the latter on the initial purchase price.
Indledningsvis har Kommissionen præciseret, at sagen vedrører bestemmelserne i kongelig anordning nr. 822/1990, i det omfang disse fortolkes således af de spanske myndigheder, at de indeholder et forbud mod at markedsføre kakao- og chokoladevarer i Spanien under betegnelsen »chokolade«, som er lovligt fremstillet og markedsført i andre medlemsstater, når de indeholder andre vegetabilske fedtstoffer end kakaosmør.
Since the reduction coupons at issue in Commission ν Germany, issued in the context of promotional operations by manufacturers, were similar to those accepted by Yorkshire during the period at issue in the dispute before the referring tribunal, the conclusion must be that the interpretation reached by the Court in paragraph 59 of its judgment in Commission ν Germany is transposable to a case such as that in point in the main proceedings.
Det fremgår af denne gennemgang, at kakao- og chokoladevarer, som indeholder fedtstoffer, der ikke er omhandlet i direktivets bilag I, punkt 7, litra a), men som det i visse medlemsstater er tilladt at fremstille og markedsføre under betegnelsen »chokolade« og under overholdelse af direktivet, ikke, som hævdet af den spanske regering, kan undtages fra den frie bevægelighed for varer, som er sikret ved traktatens artikel 30, alene med den begrundelse, at andre medlemsstater på deres område stiller krav om, at kakao- og chokoladevarer fremstilles efter den fælles regel for produkternes sammensætning i direktivets bilag I, punkt 7, litra a).
'On a proper construction of Articles 11(A)(1)(a) and 11(C)(1) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, when, on the sale of a product, the retailer allows the final consumer to settle the sale price partly in cash and partly by means of a reduction coupon issued by the manufacturer of that product, and the manufacturer reimburses to the retailer the amount indicated on that coupon, the nominal value ofthat coupon must be included in the taxable amount in the hands ofthat retailer.'
Af det anførte følger, at den omhandlede ordning er uforenelig med traktatens artikel 30, for så vidt som den fastsætter en forpligtelse til at ændre betegnelsen af produkter, som lovligt fremstilles og markedsføres i andre medlemsstater under salgsbetegnelsen »chokolade«, alene med den begrundelse, at de indeholder andre vegetabilske fedtstoffer end kakaosmør.
'(1) The answer to the first question — leaving aside the hypothetical case of the involvement of a wholesaler - is that, in a case such as that at issue in the main proceedings, the taxable amount is the cash sum paid by the customer together with the sum equal to the reduction paid by the manufacturer.
En modsat fortolkning ville i dette tilfælde betyde, at medlemsstaterne fik adgang til at afskærme deres nationale markeder for produkter, der ikke er omfattet af fællesskabsbestemmelserne, hvilket ville være i strid med traktatens målsætning om frie varebevægelser.
(2) Having regard to my proposed answer to the first question, there is no need to answer the second question.'
»1) Kongeriget Spanien har tilsidesat sine forpligtelser i henhold til EF-traktatens artikel 30 (efter ændring nu artikel 28 EF) ved at forbyde, at kakao- og chokoladevarer, som opfylder kravene vedrørende mindsteindhold i bilag I, punkt 1, nr. 1.16, til Rådets direktiv 73/241/EØF af 24. juli 1973 om tilnærmelse af medlemsstaternes lovgivning om kakaoog chokoladevarer bestemt til konsum, som ertikat andre vegetabilske fedtstoffer end kakaosmør, og som er lovligt fremstillet i medlemsstater, der tillader tilsætning af sådanne stoffer, markedsføres i Spanien under den betegnelse, som de markedsføres under i oprindelsesstaten.
(Failure by a Member State to fulfil obligations — Free movement of goods - Directive 73/241/EEC — Cocoa and chocolate products containing fats other than cocoa butter -Products lawfully manufactured and marketed in the Member State of production under the sales name chocolate — Prohibition on marketing under that name in the Member State of marketing) (Sixth Chamber) name in all the Member States, with the exception of Spain and Italy, and that it is included under that name in Directive 73/241.
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling') den 6. december 2001.
By application lodged at the Court Registry on 14 January 2000, the Commission of the European Communities brought an action for a declaration that, by prohibiting cocoa and chocolate products to which vegetable fats other than cocoa butter have been added, and which are lawfully manufactured in Member States which authorise the addition of those fats, from being marketed in Spain under the name used for their marketing in the Member State of production, the Kingdom of Spain has failed to fulfil its obligations under Article 30 of the EC Treaty (now, after amendment, Article 28 EC).
»1) Det fastslås, at Kongeriget Spanien har tilsidesat sine forpligtelser efter artikel 28 EF ved at forbyde, at chokoladevarer, der indeholder andre vegetabilske fedtstoffer end kakaosmør, og som er lovligt fremstillet i medlemsstater, der tillader tilsætning af disse stoffer, markedsføres i Spanien under samme betegnelse som i oprindelsesstaten.
Both the wording and the scheme of Directive 73/241 indicate that it lays down a common rule, that is, the prohibition laid down in point 7(a) of Annex I, and establishes in Article 10(1) free movement for products which comply with that rule, while permitting Member States in Article 14(2)(a) to adopt national rules authorising the addition of vegetable fats other than cocoa butter to cocoa and chocolate products manufactured within their territory.
Sag C-14/00 Kommissionen for De Europæiske Fællesskaber / Den Italienske Republik Frie varebevægelser
First of all, the Commission makes clear that its action relates to the provisions of Royal Decree 822/1990 in so far as they are interpreted by the Spanish authorities as prohibiting the marketing in Spain under the name 'chocolate' of cocoa and chocolate products which are lawfully manufactured and marketed in other Member States, when they contain vegetable fats other than cocoa butter.
»Traktatbrud —frie varebevægelser - direktiv 73/241/EØF - kakao- og chokoladevarer, som indeholder andre fedtstoffer end kakaosmør — produkter, som er lovligt fremstillet og markedsført i produktionsmedlemsstaten under betegnelsen chokolade — forbud mod markedsføring under denne betegnelse iden medlemsstat, hvor produktet markedsføres —pligt til at anvende betegnelsen chokoladesurrogat« (Sjette Afdeling)
The preceding analysis makes clear that, in contrast to the argument put forward by the Spanish Government, cocoa and chocolate products containing fats not referred to in point 7(a) of Annex I to the directive but whose manufacture and marketing under the name 'chocolate' are authorised in certain Member States, in compliance with that directive, cannot be deprived of the benefit of free movement of goods guaranteed by Article 30 of the Treaty solely on the ground that other Member States require within their territory that cocoa and chocolate products be manufactured according to the common rule regarding composition provided for in point 7(a) of Annex I to the directive.
Se sag C-12/00 for så vidt angår de retlige og faktiske omstændigheder.
The Commission states that chocolate containing vegetable fats other than cocoa butter up to a maximum of 5% of the total weight of the product is manufactured under the name 'chocolate' in six Member States (Denmark, Ireland, Portugal, Sweden, Finland and the United Kingdom), that it is accepted under that
Det hedder i domskonklusionen:
requirements from being selling arrangements within the meaning of the judgment in Keck and Mithouard.
»1) Den Italienske Republik har tilsidesat sine forpligtelser efter EF-traktatens artikel 30 (efter ændring nu artikel 28 EF) ved at forbyde, at kakao- og chokoladevarer, som opfylder kravene vedrørende mindsteindhold i bilag I, punkt 1, nr. 1.16, til Rådets direktiv 73/241/EØF af 24. juli 1973 om tilnærmelse af medlemsstaternes lovgivning om kakao- og chokoladevarer bestemt til konsum, som er tilsat andre vegetabilske fedtstoffer end kakaosmør, og som er lovligt fremstillet i medlemsstater, der tillader tilsætning af sådanne stoffer, markedsføres i Italien under den betegnelse, som anvendes i produktionsmedlemsstaten, og ved at bestemme, at disse varer kun må markedsføres under betegnelsen »chokoladesurrogat*.
In those circumstances, it must be concluded that the requirements relating to the labelling and packaging of cocoa and chocolate products containing vegetable fats other than cocoa butter under the Spanish legislation do not come under the exception referred to in Keck and Mithouard.
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 6. december 2001.
It follows that the inclusion in the label of a neutral and objective statement informing consumers of the presence in the product of vegetable fats other than cocoa butter would be sufficient to ensure that consumers are given correct information.
»1) Det fastslås, at Den Italienske Republik har tilsidesat sine forpligtelser efter artikel 28 EF ved at forbyde, at chokoladevarer, der indeholder andre vegetabilske fedtstoffer end kakaosmør, og som er lovligt fremstillet i medlemsstater, der tillader tilsætning af disse stoffer, markedsføres i Italien under samme betegnelse som i oprindelsesstaten.
In those circumstances, the obligation to change the sales name of those products which is imposed by the Spanish legislation does not appear to be necessary to satisfy the overriding requirement of consumer protection.
Præjudiciel »Oprindelse for fiskerivarer — artikel 28 EF — nationale bestemmelser, der forbyder landing af visse fiskerivarer i bestemte perioder — medlemsstatemes kompetence«
It follows that that legislation, to the extent that it requires the name of products which are lawfully manufactured and marketed in other Member States under the sales name 'chocolate' to be altered for the sole reason that they contain vegetable fats other than cocoa butter, is incompatible with Article 30 of the Treaty.
Ved dom af 28. juni 2001 har Tribunal de grande instance de Dinan (Frankrig) som kriminalret forelagt to præjudicielle spørgsmål vedrørende fortolkningen af Rådets forordning (EØF) nr. 2913/92 af 12. oktober 1992 om indførelse af en EF-toldkodeks og af artikel 28 EF.
Declares that, by prohibiting cocoa and chocolate products which comply with the requirements as to minimum content laid down in point 1.16 of Annex I to Council Directive 73/241 /EEC of 24 July 1973 on the approximation of the laws of the Member States relating to cocoa and chocolate products intended for human consumption to which vegetable fats other than cocoa butter have been added, and which are lawfully manufactured in Member States which authorise the addition of those fats, from being marketed in Spain under the name used for their marketing in the Member State of
Hovedsagen og de præjudicielle spørgsmål
Orders the Kingdom of Spain to bear the costs.'
For at kunne give en fortolkning af fællesskabsretten, der er relevant for den forelæggende ret, bemærkes, at de fællesskabsretlige bestemmelser på fiskeriområdet er af afgørende betydning for hovedsagens afgørelse.
Advocate General S. Alber delivered his Opinion at the sitting of the Sixth Chamber on 6 December 2001.
Den nationale bestemmelse, der er omhandlet i hovedsagen, går imidlertid ud over den berørte medlemsstats kompetence, idet den for det første hverken omhandler rent lokale bestande eller betingelser eller detaljerede ordninger til begrænsning af fangsterne ved tekniske foranstaltninger og for det andet forbyder landing af fisk, der er fanget i farvande, der ikke hører under den nævnte medlemsstats højhedsområde eller jurisdiktion.
(Failure by a Member State to fulfil obligations — Free movement of goods — Directive 73/241¡EEC - Cocoa and chocolate products containing fats other than cocoa butter -Products lawfully manufactured and marketed in the Member State of production under the sales name chocolate — Prohibition on marketing under that name in the Member State of marketing— Requirement to use the name chocolate substitute) (Sixth Chamber)
Det hedder i domskonklusionen:
Court, see Case C-12/00.
Han foreslog Domstolen at svare således:
The Court:
»Traktatbrud —fri udveksling af tjenesteydelser —forbud mod forskebbehandling — artikel 12 EF og 49 EF — adgang til museer, seværdigheder, kunstsamlinger, arkæologiske udgravninger, parker og særligt værdifulde haver tilhørende det offentlige — særpriser ydet af lokale eller nationale, decentrale myndigheder« (Sjette Afdeling) statsborgerskab i andre medlemsstater eller personer uden bopæl på det nævnte område, som opfylder de samme objektive aldersbetingelser, fra disse fordele.
Preliminary ruling (Origin of a fishery product — Article 28 EC — National legislation imposing a periodic prohibition on the landing of certain fish catches — Competence of the Member States) (Sixth Chamber)
Ved stævning indleveret på Domstolens Justitskontor den 8. oktober 2001 har Kommissionen for De Europæiske Fællesskaber i henhold til artikel 226 EF anlagt sag med påstand om, at det fastslås, at Den Italienske Republik har tilsidesat de forpligtelser, der påhviler den i henhold til artikel 12 EF og 49 EF, idet den har forbeholdt diskriminerende særpriser for adgangen til museer, seværdigheder, kunstsamlinger, arkæologiske udgravninger, parker og særligt værdifulde haver tilhørende det offentlige, som ydes af lokale eller nationale, decentrale myndigheder, udelukkende for italienske statsborgere eller udelukkende for personer, der er bosat på området for de nævnte myndigheder, der forvalter den pågældende kulturelle seværdighed, og som er over 60 eller 65 år, og idet den har udelukket turister med
By judgment of 28 June 2001 the Tribunal de Grande Instance (Regional Court), Dinan, exercising its criminal jurisdiction, referred to the Court for a preliminary ruling two questions on the interpretation of Council Regulation
turister, der er statsborgere i andre medlemsstater, eller ikke bosiddende, som opfylder samme objektive aldersbetingelser, er udelukket fra gratis adgang.
Is the validity of the Order of 19 March 1980, which prohibits the landing of scallops during the close season, affected by the provisions of the Treaty of Maastricht, which prohibits measures having an equivalent effect to quantitative restrictions on imports?'
seværdigheder, som traktatbrudssøgsmålet angår, på den anden side.
The main proceedings and the questions referred for a preliminary ruling
Dette gælder så meget desto mere, som de omtvistede særpriser er afhængige af den pågældendes bopæl på området for den offentlige myndighed, der forvalter det pågældende museum eller den pågældende offentlige seværdighed, under udelukkelse af andre personer, der er bosiddende i Italien, og som i denne egenskab også er skattepligtige i denne medlemsstat.
In order to provide an interpretation which will be of assistance to the national court, it must be observed that the Community fisheries legislation is relevant for the purposes of deciding the case in the main proceedings.
Da hverken nødvendigheden af at bevare sammenhængen i beskatningsordningen eller de økonomiske hensyn, som den italienske regering har påberåbt sig, henhører under de undtagelser, der er tilladt efter artikel 46 EF, er de omtvistede særpriser uforenelige med fællesskabsretten, for så vidt som de udelukkende er forbeholdt italienske statsborgere.
Annie Pansard and Others, who are fishermen, fished for scallops in the territorial waters of the Channel Island of Jersey, from vessels registered in France, under licences issued by the Jersey authorities permitting fishing by diving. They landed those catches on the French coast, at Saint-Cast Le Guildo between 24 May and 2 June 2000 and at Saint-Suliac on 30 July 2000.
Følgelig er de omtvistede særpriser, da de udelukkende er forbeholdt personer, som er bosiddende på området for de offentlige myndigheder, der forvalter det pågældende museum eller den pågældende offentlige seværdighed, ligeledes uforenelige med fællesskabsretten.
The second question referred for a preliminary ruling, which must be examined first, should therefore be construed as asking, in essence, whether Community fisheries law precludes national legislation such as that at issue in the main proceedings which prohibits, during a given period, the landing, on part of the coastline of the Member State concerned, of scallops caught within the territorial waters of another Member State.
I det foreliggende tilfælde er der ingen direkte forbindelse af denne art mellem nogen beskatning på den ene side og anvendelse af særpriser for adgang til de museer og offentlige
They also asked the national court to refer a question to the Court of Justice for a preliminary ruling concerning the compatibility of the Order with Community law.
»1) Den Italienske Republik har tilsidesat de forpligtelser, der påhviler den i henhold til artikel 12 EF og 49 EF, idet den har forbeholdt diskriminerende særpriser for adgangen til museer, seværdigheder, kunstsamlinger, arkæologiske udgravninger, parker og særligt værdifulde haver tilhørende det offentlige, som ydes af lokale eller nationale, decentrale myndigheder, udelukkende for italienske statsborgere eller udelukkende for personer, der er bosat på området for de nævnte myndigheder, der forvalter den pågældende kulturelle seværdighed, og som er over 60 eller 65 år, og idet den har udelukket turister med ' statsborgerskab i andre medlemsstater eller personer uden bopæl på det nævnte område, som opfylder de samme objektive aldersbetingelser, fra disse fordele.
In the light of those considerations, the Tribunal de Grande Instance, Dinan, decided to stay proceedings and to refer the following questions to the Court of Justice for a preliminary ruling:
Generaladvokat C. Stix-Hackl fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling') den 10. oktober 2002.
Can scallops caught in the circumstances described be regarded as imported products, notwithstanding the French legislation which applies to fish catches the law of the flag of the fishing vessel?
Sag T-99/01 Mystery drinks GmbH / KHIM intellektuel ejendomsret
'Community fisheries legislation precludes national legislation such as that at issue in the main proceedings which prohibits, during a given period, the landing on part of the coastline of the Member State concerned, of scallops caught within the territorial waters of another Member State.'
»EF-varemærker — indsìgelsessag — ældre nationalt varemærke Mixery — ansøgning om EF-figurvaremærket MYSTERY—relativ registreringshindring —forvekslingsrisiko — artikel 8, stk 1, litra b), i forordning nr. 40/94« (Anden Afdeling)
Advocate General S. Alber delivered his Opinion at the sitting of the Sixth Chamber on 23 April 2002.
»Voldgiftsbestemmelse — fællesskabsprogrammet Trans-European Telecommunications Networks — kontrakt vedrørende afholdelse af seminarer om anvendelse af Euro-ISDN — omkostninger, der skal refunderes« (Anden Afdeling) indgik IDATE den 28. marts 19% kontrakt nr. 45504 med overskriften »Dissemination of EuroISDN Benefits for SMEs« (herefter »kontrakten« eller »den omtvistede kontrakt«) med Kommissionen.
(Failure to fulfil obligations — Free movement of services — Non-discrimination —Articles 12 EC and 49 EC — Admission to museums, monuments, galleries, archaeological digs, parks and gardens classified as public monuments — Preferential rates granted by local or decentralised State authorities) (Sixth Chamber) objective age requirements, the Italian Republic has failed to fulfil its obligations under Articles 12 EC and 49 EC.
Ifølge bilag I til kontrakten forpligtede IDATE sig til at afholde seminarer med henblik på at oplyse og rådgive små og mellemstore virksomheder i alle medlemsstater i Den
By application lodged at the Court Registry on 8 October 2001, the Commission of the European Communities brought an action under Article 226 EC for a declaration that, by allowing discriminatory, advantageous rates for admission to museums, monuments, galleries, archaeological digs, parks and gardens classified as public monuments, granted by local or decentralised State authorities only in favour of Italian nationals and persons resident within the territory of those authorities running the cultural sites in question, who are aged over 60 or 65 years, and by excluding from such advantages tourists who are nationals of other Member States and non-residents who fulfil the same