natgillin/translations-raw huggingface dataset:
Det tilkommer den nationale ret, under hensyntagen til samtlige kendetegn ved den i hovedsagen omhandlede disposition, at undersøge, om, og i bekræftende fald, i hvilket omfang et rentefrit lån, der er ydet til et kapitalselskab af en af dets selskabsdeltagere, varigt har forøget selskabsformuen, eller om ydelsen på grund af en resultatoverførselsaftale, der er indgået inden ydelsen af lånet, ikke har haft nogen indvirkning på selskabsformuens størrelse.
However, the position in the main proceedings differs from the situation in point in Trave, owing to the profit and loss transfer agreement entered into by Nord and its members, which is similar to the one that was at issue in Case C-38/88 Siegen [1990].
Set ud fra et økonomisk synspunkt må det, der gælder for overtagelse af tab, i princippet også gælde for overførsel af overskud, eftersom det selskab, der opnår et overskud, men er bundet af
Indeed, it was the decision in Siegen that led the Niedersächsisches Finanzgericht to find that the interestfree loan at issue in the main proceedings did not have the effect of increasing the value of the rights in the recipient company.
Det tilkommer den nationale ret, under hensyntagen til samtlige kendetegn ved den omhandlede disposition at undersøge, om, og i bekræftende f aid, i hvilket omfang de sparede renter faktisk har haft en sådan virkning.«
However it must be borne in mind that it is also clear from the caselaw that, for the purposes of Article 4(2)(b) of Directive 69/335, a company's assets include all the property which the
Generaladvokat C. Stix-Hackl fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 17. januar 2002.
members have contributed, together with any increase in its value, and that a company which realises a profit and adds it to its reserves thereby increases its assets, whilst the assets of a company which incurs losses will decline (Siegen, cited above, paragraph 12).
Sag C-377/99 Forbundsrepublikken Tyskland / Kommissionen for De Europæiske Fællesskaber Landbrug
particular financial year, and those profits and losses are required, under a profit and loss transfer agreement entered into before they were realised, to be passed on to or absorbed by that member in their entirety, the contribution cannot in principle have the effect of increasing the company's assets.
»EUGFL — regnskabsafslutning (Femte Afdeling) overensstemmelse med forordning nr. 3508/92 og nr. 3887/92.
The Court has inferred from that definition of a company's assets that, whilst the absorption by a member of losses incurred by a company must in principle be regarded as a contribution that increases the company's assets, the same is not true if such losses are absorbed under a profit and loss transfer agreement entered into before the losses were sustained, since it is the purport of such an undertaking that any losses incurred by the company subsequent thereto are to have no effect on the level of the company's assets (Siegen, cited above, paragraph 13).
Med henblik på regnskabsafslutningen for regnskabsåret 1995 aflagde Kommissionens tjenestegrene et kontrolbesøg i den pågældende delstat fra den 23. til den 27. oktober 1995 for at kontrollere anvendelsen af forordning nr. 1765/92, nr. 2078/92 og nr. 2080/92.
From an economic point of view, the same rule as applies to absorption of losses must in principle apply to transfers of profits, so that a company which makes a profit but is bound by a profit and loss transfer agreement with its members, cannot add that profit to its reserves, and its assets will not therefore as a rule be increased.
Ved stævning indleveret til Domstolens Justitskontor den 7. oktober 1999 har Forbundsrepublikken Tyskland i medfør af artikel 230, stk. 1, EF anlagt sag med påstand om delvis annullation af Kommissionens beslutning 1999/596/EF af 28. juli 1999 om ændring af beslutning 1999/187/EF om afslutning af medlemsstaternes regnskaber over de udgifter for regnskabsåret 1995, der finansieres af Den Europæiske Udviklings- og Garantifond for Landbruget (EUGFL), Garantisektionen, i det omfang der deri over for Forbundsrepublikken Tyskland foretages en standardkorrektion på 5% af de udgifter, der er anmeldt med henblik på støtte til markafgrøder i delstaten Mecklenburg-Vorpommern, svarende til et beløb på 30 394 115,33 DEM, i stedet for på 2%, svarende til et beløb på 12 157 646,13 DEM.
However, as the Finanzamt has pointed out and as both Nord and the Commission acknowledged at the hearing, it is conceivable that a contribution by a company's members may, notwithstanding the existence of a profit and loss transfer agreement between company and members, be such as to increase the company's assets, if part or all of the contribution remains durably part of the company's asset base. Such would be the case, inter aha, where part of the profit realised is intended to supply statutory reserves, or where the profit and loss transfer agreement is not implemented.
Ved skrivelse af 13. februar 1996 fremsendte Kommissionen sine bemærkninger til de tyske myndigheder, hvori den påpegede nogle fejl, der var konstateret i administrationen af og kontrollen med ordningen for markafgrøder i delstaten Mecklenburg-Vorpommern, bl.a. i området, der hørte ind under Amt für Landwirtschaft Schwerin (herefter »Amt Schwerin«).
It is for the national court to determine, in the light of all the characteristics of the transaction in point in the main proceedings, whether, and if so to what extent, an interestfree loan granted to a capital company by one of its members has durably augmented the company's assets, or whether the contribution has had no effect on the level of the company's assets, owing to the existence of a profit and loss transfer agreement entered into before the loan was granted.
De faktiske omstændigheder administrative procedure
Therefore, where a member makes a contribution, such as an interestfree loan, which only affects profits and losses realised in a
foreslog en korrektion på 5% af udgifterne, svarende til et beløb på 30 394 115,33 DEM.
Advocate General C. Stix-Hackl delivered her Opinion at the sitting of the Sixth Chamber on 17 January 2002.
Kommissionen nævnte, at Forbundsrepublikken Tyskland havde indbragt sagen for forligsorganet.
She proposed that the Court should answer as follows:
Ved skrivelse af 12. juni 1998 gav Kommissionen i beslutning 94/442's forstand formelt de tyske myndigheder meddelelse om resultaterne af kontrolbesøget i delstaten Mecklenburg-Vorpommern i oktober 1995.
'It is not compatible with Article 4(2)(b) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital to subject to capital duty the grant of an interestfree loan by a member of a company to that company if at the time of granting the loan there existed a profit and loss transfer agreement between the company and the member and its performance did not become impossible.'
Ved skrivelse af 28. juli 1998 anmodede den tyske regering om, at der blev indledt forligsprocedure.
Case C-377/99 Federal Republic of Germany ν Commission of the European Communities Agriculture
Selv om der ikke er konstateret tilfælde af åbenbart misbrug, var der dog visse mangler ved kontrolordningen i 1994.
(EAGGF — Clearance of accounts — Financial year 1995 - Arable crops) (Fifth Chamber)
Disse konklusioner er i det væsentlige de samme som bemærkningerne i supplementet til den sammenfattende rapport.
Advocate General C. Stix-Hackl delivered her Opinion at the sitting of the Fifth Chamber on 25 April 2002.
retten til at blive hørt er det andet anbringende, den tyske regering har påberåbt sig, og det skal undersøges nedenfor.
Preliminary ruling (Taxation of imported used cars — First paragraph of Article 95 of the EC Treaty (now, after amendment, first paragraph of Article 90 EC) — Sixth VAT Directive)
Det andet anbringende
1986 and had done 180 000 km.
Med det andet anbringende har den tyske regering gjort gældende, at der er begået procedurefejl i forbindelse med den anfægtede beslutning. Den har gjort gældende, at Kommissionen for sent under proceduren har fremført nye argumenter, der har udvidet sagens genstand i strid med forligsproceduren og retten til at blive hørt.
By decision of 20 April 1998 (the assessment notice'), the customs office determined the amount of car tax payable by Mr Siilin at FIM 46 288 and the amount of value added tax on that tax (at the rate of 22%) at FIM 10 183, making a total of FIM 56 471.
Den tyske regerings anbringende rejser for det første et spørgsmål om bedømmelsen af de faktiske omstændigheder og for det andet et spørgsmål om retsvirkningerne af Kommissionens forbehold, som blev taget i dens formelle meddelelse af 12. juni 1998.
By order of 15 March 2000, received at the Court Registry on 17 March 2000, the Korkein hallintooikeus (Supreme Administrative Court) referred to the Court for a preliminary ruling under Article 234 EC six questions on the interpretation of the first paragraph of Article 95 of the EC Treaty (now, after amendment, the first paragraph of Article 90 EC) and 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, in the version of Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax.
I modsætning til, hvad den tyske regering har gjort gældende, må det andet kontrolbesøg, der blev aflagt i august 1998, og den senere korrespondance anses for ikke at have fjernet Kommissionens tvivl om, hvorvidt de tyske myndigheders oplysning om procentdelen af sammenhængende arealer, der var opdyrket med en enkelt afgrøde eller braklagt, muligvis var vildledende. Under disse omstændigheder kunne Kommissionen efter selve forbeholdets ordlyd gå tilbage til den korrektionssats på 5%, den oprindeligt havde påtænkt.
Those questions were raised in two appeals to the Korkein hallinto-oikeus, one by Mr Siilin and the other by the Tulliasiamies (Customs Agent), against a decision of the Uudenmaan lääninoikeus (Uusimaa Provincial Administrative Court) in proceedings between Mr Siilin and the Finnish customs authorities concerning the tax levied on the import into the Republic of Finland of a used car which he had acquired in another Member State.
Forligsorganet fik forelagt alle de dokumenter, parterne havde i deres besiddelse, og alle væsentlige argumenter, de havde fremført.
The main proceedings and the questions referred for a preliminary ruling
Hvad for det andet angår retsvirkningerne af forbeholdet må det fastslås, at i modsætning til, hvad den tyske regering har anført, var forbeholdet under alle omstændigheder kun udtryk for Kommissionens foreløbige konklusioner, og det havde ikke bindende virkning i den forstand, at Kommissionen var tvunget til at respektere det, selv hvis det medførte, at den måtte anerkende udgifter, som den fandt, var uforenelige med de fællesskabsretlige regler.
That amount was calculated by the customs office on the basis of a comparison between Mr Siilin's used car and a car of the same make, of a different model (C 220 D) but with technical characteristics very similar to those of the model of Mr Siilin's car.
Der kræves i henhold til beslutning 94/442 ikke en præcis vurdering af de udgifter, Kommissionen har til hensigt at udelukke fra finansiering på dette stadium af proceduren.
The customs office added to that price DEM 2 200 for the automatic transmission and DEM 1 680 for the sunroof.
— Tilsidesættelse af retten til at blive hørt
The taxable value was thus fixed at DEM 44 980, or FIM 136 851 after conversion.
Det må konstateres, at Kommissionen allerede fra begyndelsen af proceduren korrekt informerede den tyske regering om sin tvivl.
On 21 April 1998 Mr Siilin paid the customs office the car tax and the value added tax thereon.
Der fandt en omfattende korrespondance sted mellem parterne.
He then brought proceedings against the assessment notice in the Uudenmaan lääninoikeus, which had jurisdiction.
Det må konstateres, at Kommissionens og den tyske regerings risikovurdering afviger væsentligt.
was not a tax which by its essential properties constituted Value added tax* within the meaning of that directive or a turnover tax prohibited by Article 33 of the directive.
Under hensyn til, at de tyske myndigheder først modtog supplementet til den sammenfattende rapport den 21. juni 1999, dvs. dagen før mødet i EUGFL-komiteen og ca. fem uger inden vedtagelsen af den anfægtede beslutning, kan man imidlertid stille det spørgsmål, om sagsøgeren fik tilstrækkelig tid til at besvare bemærkningerne i dokumentet.
He submitted, first, that the amount of the tax fixed for the car he had imported was greater than the amount of the residual tax incorporated in the value of a car already on the Finnish market, registered new in Finland and similar in age, characteristics and condition.
Selv om regeringen kunne rejse tvivl om rigtigheden af tallet 17,3% for de for høje angivelser, kan den ikke anses for at have godtgjort, at tallet 2,4%, som den selv har oplyst, var rigtigt, eller at Kommissionen havde anlagt en urigtig vurdering af omfanget af risikoen for EUGFL som følge af manglerne ved væsentlige elementer i kontrolsystemet.
Citing the judgments in Case C­345/93 Nunes Tadeu [1995] and Case C­375/95 Commission ν Greece [1997], he argued that the depreciation of a car cannot be linear and that its value falls by more than 5% a year.
For så vidt som alle de væsentlige punkter tidligere var blevet bragt til den tyske regerings kundskab, og regeringen fik lejlighed til at udtale sig navnlig om de spørgsmål, som Kommissionen rejste i sin skrivelse af 24. november 1998, mere end otte måneder inden den anfægtede beslutning, kan den procedure, der blev fulgt, dog ikke anses for at have tilsidesat Forbundsrepublikken Tysklands ret til at blive hørt.
However, having set aside the part of the assessment notice which concerned the car tax because of its excessive amount, the Uudenmaan lääninoikeus considered that the value added tax on that tax might also have been set too high. It therefore set aside the assessment notice and remitted the case to the customs office with respect to the value added tax as well.
Under hensyn til det ovenfor anførte må det andet anbringende afvises som ubegrundet.
He submitted, second, that the charging of value added tax on the car tax was contrary to the Sixth Directive, so that that tax should not be applied.
— Anvendelse af de samme oplysninger som begrundelse for forskellige korrektionssatser
In its decision of 3 June 1999, the Uudenmaan lääninoikeus found that it was in accordance with Paragraph 5 of the Autoverolaki to determine the amount of tax on Mr Siilin's car by referring to the tax on a new car with similar technical and other characteristics and making a reduction as provided for by that law.
Kommissionens argumenter til støtte for den anfægtede beslutning omfatter særligt de tre oplysninger, der er nævnt ovenfor.
One application, by the Tulliasiamies, sought for the decision of the Uudenmaan lääninoikeus to be set aside with respect both to the car tax and to the value added tax thereon.
Den tyske regering har gjort gældende, at Kommissionen to gange har anvendt følgende oplysninger:
In those circumstances, the Korkein hallinto­oikeus decided to stay proceedings and refer some questions to the Court for a preliminary ruling.
Det må fastslås, at det er med urette, at Forbundsrepublikken Tyskland antager, at Kommissionen ikke længere kunne tage hensyn til disse oplysninger i beslutningen om at anvende en korrektionssats på 5%, fordi den allerede havde taget hensyn hertil i sit forslag om at anvende en korrektionssats på 2%.
Noting, however, that the car in question was a used car imported into the Republic of Finland from another Member State, the Uudenmaan lääninoikeus pointed out that in Nunes Tadeu the Court had ruled that it was contrary to Article 95 of the Treaty for a Member State to charge on used cars from other Member States a tax which, being calculated without taking the vehicle's actual depreciation into account, exceeded the residual tax incorporated in the value of similar used cars already registered in the national territory.
Der var tvivl om relevansen af den risikovurdering, Amt Schwerin oplyste at have foretaget.
It therefore set aside the assessment notice as regards the car tax and remitted the case to the customs office to determine the amount of that tax.
— Urigtig vurdering af risikoen på grundlag af urigtige konstateringer og urigtig bedømmelse af de faktiske omstændigheder
As regards the value added tax on the car tax, the Uudenmaan lääninoikeus held that it was not contrary to the Sixth Directive to levy it, since it
*1) Kommissionen for De Europæiske Fællesskaber frifindes.
differently depending on the marketing stage at which the importer of the vehicle operates.
Generaladvokat C. Stix-Hackl fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 25. april 2002.
According to settled case-law, the first paragraph of Article 95 of the Treaty is infringed where the tax charged on the imported product and that charged on the similar domestic product are calculated in a different manner on the basis of different criteria which lead, if only in certain cases, to higher taxation being imposed on the imported product (Commission ν Greece, paragraphs 20 and 29, Case C-213/96 Outokumpu [1998], paragraph 34, and Case C-393/98 Gomes Valente [2001], paragraph 21).
19. september 2002 artikel 95, stk 1 (efter
In taxing used vehicles, their actual depreciation must therefore be taken into account.
Præjudiciel »Afgifter på importerede brugte motorkøretøjer — EF-traktatens ændring nu artikel 90, stk 1, EF) — sjette momsdirektiv« (Femte Afdeling) tulliasiamies (repræsentant for toldvæsenet) til prøvelse af en afgørelse, der er truffet af Uudenmaan lääninoikeus (administrativdomstol) i en tvist mellem Antti Siilin og de finske toldmyndigheder angående den afgift, der ved indførslen til Republikken Finland blev pålagt et brugt motorkøretøj, som Antti Siilin havde købt i en anden medlemsstat.
Thus the Court has held that the charging by a Member State of a tax on used cars from another Member State is contrary to the first paragraph -ofArticle 95 of the Treaty where the amount of the tax, being calculated without taking the vehicle's actual depreciation into account, exceeds the residual tax incorporated in the value of similar used vehicles already registered in the national territory (see Nunes Tadeu, paragraph 20, and Gomes Valente, paragraph 23).
Tvisten i hovedsagen og de præjudicielle spørgsmål
A system of taxation such as that at issue in the main proceedings does not therefore exclude altogether the possibility of imported used cars being subjected, in certain cases, to tax in an amount exceeding the residual tax incorporated in the value of a similar used vehicle already registered in the national territory.
Ved kendelse af 15. marts 2000, indgået til Domstolens Justitskontor den 17. marts 2000, har Korkein hallinto-oikeus (Finlands øverste forvaltningsdomstol) i medfør af artikel 234 EF stillet seks præjudicielle spørgsmål vedrørende fortolkningen af EF-traktatens artikel 95, stk. 1 (efter ændring nu artikel 90, stk. 1, EF), og Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag, som affattet ved Rådets direktiv 92/1Il/EØF af 14. december 1992 om ændring af direktiv 77/388 og om forenklingsforanstaltninger med hensyn til merværdiafgift.
Moreover, in order to determine whether products are similar within the terms of the prohibition laid down in the first paragraph of Article 95 of the Treaty, it is necessary to consider whether they have similar characteristics and meet the same needs from the point of view of consumers (see Case C-265/99 Commission ν France [2001], paragraph 42 and the caselaw cited).
Spørgsmålene er blevet rejst under to sager, der verserer for Korkein hallinto-oikeus, hvoraf den ene er anlagt af Antti Siilin og den anden af
A system of taxation of vehicles such as that at issue in the main proceedings is characterised by the taking into account of different marketing stages in so far as, in the case of a used car already registered in the national territory, car tax may have been paid on it when new on the
i strid med sjette direktiv, således at denne afgift ikke burde opkræves.
It should be added that a vehicle starts to depreciate as soon as it is bought or brought into use.
Den 20. april 1998 importerede Antti Siilin denne bil til Finland og anmeldte den til i íelsinki Distriktstoldkammer (herefter »toldkammeret«) med henblik på betaling af afgiften på motorkøretøjer.
— is equal, from the 7th to the 150th month of use of the vehicle, to the tax on a similar new vehicle with a linear reduction by a percentage of 0.5% per full calendar month.
Uudenmaan läänonoikeus fastslog ved afgørelse af 3. juni 1999, at det i henhold til § 7 i lov om afgift på motorkøretøjer var korrekt at fastsætte afgiften på Antti Siilins bil under henvisning til afgiften på en ny bil med tilsvarende tekniske og øvrige egenskaber, og herunder at nedsætte afgiftens størrelse i overensstemmelse med bestemmelserne i den pågældende lov.
To answer the second question, it must be examined, first, whether the first paragraph of Article 95 of the Treaty allows national legislation to take the value of a new vehicle as the basis for determining the taxable value of an imported used vehicle.
Ved afgørelse af 20. april 1998 (herefter »afgiftsansættelsen«) bestemte toldkammeret, at Antti Siilin skulle betale 46 288 FIM i afgift på motorkøretøjer og 10 183 FIM i merværdiafgift af denne afgift (opkrævet med en sats på 22%), dvs. i alt 56 471 FIM.
In those circumstances, a system of taxation under which the tax on an imported used car corresponds to the tax on a similar new car, reduced by 0.5% a month from the expiry of six months from the registration or bringing into use of the car, is not compatible with the requirements of the first paragraph of Article 95 of the Treaty, since it does not take into consideration the attuai depreciation of the used car.
Toldkammeret havde beregnet dette beløb på grundlag af en sammenligning af Antti Siilins brugte bil med en bil af samme mærke, dog en anden model (C 220 D), men som havde næsten tilsvarende tekniske egenskaber som Antti Siilins bil.
It should be noted that it is settled caselaw that the vehicle used as a reference for calculating the tax on an imported used car must be a similar vehicle.
Den 21. april 1998 betalte Antti Siilin toldkammeret afgiften på motorkøretøjer og merværdiafgiften heraf. Han anlagde herefter sag ved Uudenmaan läänonoikeus til prøvelse af toldkammerets afgiftsansættelse.
By its third question, the national court is essentially asking whether, if a Member State applies to used cars imported from other Member States a system of taxation under which the actual depreciation of vehicles is defined in a general and abstract way on the basis of criteria laid down by national law, the first paragraph of Article 95 of the Treaty requires the individual characteristics of each vehicle to be examined in order to ensure that the amount of tax applied never exceeds the residual tax incorporated in the value of a similar used car already registered in the national territory.