natgillin/translations-raw huggingface dataset:
Etableringsretten, således som den er defineret i associeringsaftalens artikel 45, stk 3, indebærer en deraf afledt indrejse- og opholdsret, som er tillagt tjekkiske statsborgere, der ønsker at udøve virksomhed inden for industri, handel, håndværk og liberale erhverv i en medlemsstat. Det følger imidlertid af nævnte aftales artikel 59, stk 1, at retten til indrejse og ophold ikke er ubegrænsede rettigheder, da deres udøvelse i givet fald kan begrænses af værtsmedlemsstatens bestemmelser om tjekkiske statsborgeres indrejse, ophold og etablering.
It must, however, also be borne in mind that, according to settled case-law, a mere similarity in the wording of a provision of one of the Treaties establishing the Communities and of an international agreement between the Community and a non-member country is not sufficient to give to the wording of that agreement the same meaning as it has in the Treaties (see Case
3) Associeringsaftalens artikel 45, stk 3, sammenholdt med artikel 59, stk 1, er i princippet ikke til hinder for en ordning med forudgående kontrol, som indebærer, at de kompetente udlændingemyndigheder kun kan udstede en indrejsetilladelse, såfremt ansøgeren godtgør, at han reelt har til hensigt at påbegynde selvstændig erhvervsvirksomhed uden samtidig at udøve lønnet beskæftigelse eller modtage offentlig støtte, at han fra begyndelsen råder over tilstrækkelige økonomiske midler, og at der er rimelige udsigter for den planlagte virksomhed Materielle betingelser som dem, der er fastsat i paragraph 212 i Det Forenede Kongeriges Immigration Rides (House of Commons Paper 395), har netop tilformål at give de kompetente myndigheder mulighed for at foretage en sådan kontrol, og er egnede til at sikre, at et sådant mål nås.
intends to take up an activity as a selfemployed person without at the same time entering into employment or having recourse to public funds, and that he possesses, from the outset, sufficient financial resources and has reasonable chances of success. Further, substantive requirements such as those set out in paragraphs 217 and 219 of the Immigration Rules are appropriate to ensure that such an objective is achieved.
4) Betingelsen i associeringsaftalens artikel 59, stk 1, første punktum infine, skal fortolkes således, at forpligtelsen til forud for afrejsen til værtsmedlemsstaten at indhente en indrejseattest, hvis udstedelse er betinget af en undersøgelse af materielle betingelser f or etablering som dem, der er fastsat i paragraph 212 i Immigration Rules, har hverken til formål eller tilfølge at gøre tjekkiske statsborgeres udøvelse af de rettigheder, som de er tillagt ved associeringsaftalens artikel 45, stk 3, umulig eller overdrevent vanskelig, forudsat at værtsmedlemsstatens kompetente myndigheder udøver deres skønsmæssige beføjelse i forhold til ansøgninger om indrejse med henblik på etablering, som er indgivet i henhold til den nævnte aftale, på ankomststedet i denne stat, således at indrejsetilladelse kan udstedes til en tjekkisk statsborger, der ikke er i besiddelse af indrejseattest, på et andet grundlag end Immigration Rules, såfremt hans ansøgning klart og åbenbart opfylder de samme materielle betingelser, som skulle have været opfyldt, hvis han havde ansøgt om en indrejseattest i Den Tjekkiske Republik·
It should first be noted that, since Article 44(3) of the Association Agreement is applicable only to those persons who are exclusively selfemployed, in accordance with the final sentence of Article 44(4)(a)(i) of that Agreement, it is necessary to determine whether the activity contemplated in the host Member State by persons covered by that provision is an activity performed in an employed or a selfemployed capacity.
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 26. september 2000.
Thus, in particular, the requirement of possession of investment capital of GBP 200 000 continues to be imposed on persons who cannot invoke rights under Europe association agreements, but this requirement is no longer applicable to Polish nationals.
27. september 2001 et holdingselskab, der griber ind i af moms af tjenesteydelser, som
The power of the competent authorities of the host Member State to refuse leave to remain, applied for by a Polish national invoking Article 44(3) of the Association Agreement, on the sole ground that his presence within the territory of that State was unlawful
Præjudiciel »Sjette momsdirektiv økonomisk virksomhed administrationen af datterselskaberne fradrag
It is necessary to bear in mind that, as pointed out in paragraphs 57 to 62 above, a system of prior control, such as that established by the Immigration Rules, under which the host Member State makes the granting of entry clearance and leave to remain subject to
holdingselskabet har erhvervet i forbindelse med overtagelse af kapitalandele i et datterselskab - holdingselskabets modtagelse af udbytte« (Første Afdeling)
substantive requirements set out in immigration legislation had been satisfied.
Ved dom afsagt den 6. januar 2000 har Tribunal administratif de Lille forelagt tre præjudicielle spørgsmål vedrørende fortolkningen af artikel 4, stk. 1 og 2, artikel 13, punkt B, litra d), artikel 17, stk. 2, litra a), og stk. 5, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag (herefter »sjette direktiv«).
verification by the competent immigration authorities that the applicant genuinely intends to pursue in that Member State a viable activity as a selfemployed person and no other, is in principle compatible with Article 44(3) of the Association Agreement, read in conjunction with Article 58(1) thereof.
tre datterselskaber, at selskabet mod vederlag leverede ydelser til datterselskaberne, at CIL mod vederlag stillede kvalificeret personale til rådighed for datterselskaberne med henblik på generelle administrative, finansielle, kommercielle og tekniske forhold, og at disse ydelser blev faktureret datterselskaberne på grundlag af et fast beløb på 0,50% af deres omsætning.
An applicant might then rely on the clientele and business assets which he may have built up during his unlawful stay in the host Member State, or on funds accrued there, perhaps through taking employment, and so present himself to the national authorities as a selfemployed person now engaged in, or likely to be engaged in, a viable activity, whose rights ought to be recognised pursuant to the Association Agreement.
Cibo har gjort gældende, at selskabet var aktivt involveret i administrationen af datterselskaberne, at udgifterne til overtagelse af kapitalandelene derfor hører under anvendelsesområdet for momsen som generalomkostninger, idet de vedrører holdingselskabets almindelige virksomhed.
Such an interpretation would risk depriving Article 58(1) of the Association Agreement of its effectiveness and opening the way to abuse through endorsement of infringements of national legislation on admission and residence of foreigners.
Spørgsmålene er blevet rejst i en sag, som føres mellem Cibo Participations SA (herefter »Cibo«) og Directeur régional des impôts du Nord-Pas-de-Calais, og som drejer sig om, hvorvidt - og i givet fald i hvilket omfang - et holdingselskab kan fradrage merværdiafgift (herefter »moms«) af tjenesteydelser, som det har erhvervet i forbindelse med overtagelse af kapitalandele i dets datterselskaber.
Under such a system of prior control, if it turns out that a Polish national who submitted in due and proper form a prior request for leave to reside for purposes of establishment satisfied the substantive requirements laid down for that purpose by the immigration legislation of the host Member State, compliance with the express condition set out in Article 58(1) of the Association Agreement obliges the competent national authorities to recognise that person as having a right of establishment in a selfemployed capacity and to grant that person, for that purpose, leave to enter and remain.
Cibo er et holdingselskab, som besidder væsentlige kapitalandele i tre specialiserede virksomheder inden for cykelbranchen. Selskabet blev stiftet af selskabet Compagnie d'Importation des Laines (herefter »CIL«), som har aktiemajoriteten i Cibo.
However, should it turn out that, as in the case in the main proceedings, the requirement concerning submission of a prior request for leave to remain for purposes of establishment has not been met, the competent immigration authorities of the host Member State may in principle refuse that leave to a Polish national invoking Article 44(3) of the Association Agreement, irrespective of whether the other substantive conditions laid down by the national legislation have been satisfied.
For det tilfælde, at Cibo imidlertid skulle blive anset for at gribe ind i administrationen af sine datterselskaber, har den franske skatte- og afgiftsforvaltning gjort gældende, at udbyttet i så fald er forbundet med selskabets økonomiske virksomhed og således med dets indtægter inden for momsområdet, men da disse i henhold til sjette direktivs artikel 13, punkt B, litra d), er fritaget for afgift, må der beregnes en pro ratasats for fradrag.
Furthermore, as the Commission has correctly pointed out, the effectiveness of such a system of prior control rests in very large measure on the correctness of the declarations made by the persons concerned at the time when they apply for an entry visa from the competent authorities in their State of origin or when they arrive in the host Member State.
Det fremgår af forelæggelsesdommen, at Cibo for Tribunal administratif de Lille har anfægtet et krav om efterbetaling af moms, som var en følge af, at skatte- og afgiftsforvaltningen havde afslået at anerkende et momsfradrag, selskabet foretog i perioden fra 2. november 1993 til 31. december 1994 i forbindelse med forskellige tjenesteydelser, som tredjemand havde faktureret i forbindelse med Cibo's overtagelse af kapitalandele i selskabets datterselskaber.
The fact that the infringement of the host Member State's immigration legislation was committed by the Polish national at a date prior to the entry into force of the Association Agreement is irrelevant where, as in the present case, the irregular situation had not ended at that time and was still continuing when the application for establishment was made.
Disse ydelser vedrørte blandt andet selskabsrevision, bistand i forbindelse med forhandling af prisen for aktieerhvervelsen.gennemførelsenafovertagelsen af kontrollen med selskaberne samt bistand i juridiske spørgsmål og skatte- og afgiftsspørgsmål.
Moreover, as indicated in paragraph 24 above, the Secretary of State treated the applications made by Mr and Mrs Gloszczuk under the Association Agreement as if they were applications for leave to remain and rejected them on the ground that Mr and Mrs Gloszczuk were in an irregular situation when he took his decision.
Under disse omstændigheder besluttede Tribunal administratif de Lille at udsætte sagen og har forelagt Domstolen tre præjudicielle spørgsmål.
In those circumstances, as the Advocate General indicates in point 75 of his Opinion, if Polish nationals were allowed at any time to apply for establishment in the host Member State, notwithstanding a previous breach of the condition relating to the authorised duration of their initial stay as tourists in that State, such nationals might be encouraged to remain illegally within the territory of that State and submit to the national system of control only once the
Cibo har til støtte for sit krav om fradrag gjort gældende, at Cibo's direktør blev direktør for de
Consequently, it is compatible with Article 58(1) of the Association Agreement for the competent authorities of the host Member State to reject an
Det første spørgsmål
which the Treaty cannot be assumed to disregard in the context of relations between Member States (Van Duyn and Pereira Roque).
Med det tredje spørgsmål, som bør behandles forud for det andet spørgsmål, ønsker den forelæggende ret nærmere bestemt oplyst, om et holdingselskab kan fradrage moms af udgifter, som det har afholdt for forskellige tjenesteydelser, det har erhvervet i forbindelse med overtagelse af kapitalandele i et datterselskab.
For the same reasons, such a difference in treatment in favour of nationals of the host Member State cannot be considered to be incompatible with Article 44(3) of the Association Agreement.
Med det første spørgsmål ønsker den forelæggende ret nærmere bestemt oplyst, hvilket kriterium, der skal finde anvendelse ved bedømmelsen af, om et selskabs indgriben i administrationen af selskaber, som det har erhvervet kapitalandele i, udgør økonomisk virksomhed i sjette direktivs artikel 4, stk. 2's forstand.
application made under Artide 44(3) of that Agreement on the ground that, when that application was made, the applicant was residing illegally within its territory by reason of false representations made to those authorities for the purpose of obtaining initial leave to enter that Member State on a separate basis or of the failure to comply with an express condition attached to that entry and relating to the authorised duration of his stay in that Member State.
Det bemærkes, at det er et grundlæggende princip i momssystemet, jf. herved artikel 2 i første og sjette direktiv, at der skal pålægges moms i alle fremstillings- eller omsætningsled, med fradrag af den moms, der umiddelbart har belastet de forskellige omkostningselementer (jf. Midland Bank-dommen, præmis 29, og Abbey Nationaldommen, præmis 27).
Whether the requirement for a new application for establishment to be submitted in due and proper form is compatible with the rule of equal treatment laid down in Article 44(3) of the Association Agreement and with the condition mentioned in Arride 58(1) thereof
Det bemærkes, at det følger af fast retspraksis, at sjette direktivs artikel 4 skal fortolkes således, at et holdingselskab, hvis formål kun er at besidde kapitalinteresser i andre virksomheder, uden at det direkte eller indirekte griber ind i administrationen af disse virksomheder — bortset fra hvad der følger af de rettigheder, holdingselskabet har i sin egenskab af aktionær eller selskabsdeltager - ikke er momspligtigt og derfor ikke har ret til fradrag i henhold til sjette direktivs artikel 17 (dom af 20.6.1991, sag C-60/90, Polysar Investments Netherlands, præmis 17, og af 14.11.2000, sag C-142/99, Floridienne og Berginvest, præmis 17).
There is also the question whether, in a situation such as that of Mr and Mrs Gloszczuk, the requirement to submit a new establishment application in due and proper form in the Polish national's State of origin or, as the case may be, in another country is compatible with Article 44(3) of the Association Agreement and with the condition set out at the end of the first sentence of Article 58(1), read together.
Det følger af dette princip såvel som af reglen om, at de erhvervede goder og tjenesteydelser for at give ret til fradrag skal have en direkte og umiddelbar tilknytning til de udgående transaktioner, der giver ret til fradrag, at retten til at fradrage den moms, der er betalt af disse goder og tjenesteydelser, er betinget af, at de udgifter, der er afholdt til at erhverve disse goder eller tjenesteydelser, skal være indgået blandt omkostningselementerne i prisen for de udgående transaktioner, der giver ret til fradrag.
The making of false representations breaches the obligation to declare one's intentions honestly. As indicated in paragraph 71 above, that obligation is incumbent on any person applying to become established in the host Member State and compliance with it is necessary to enable the competent national authorities to check that the activity in which the Polish national intends to engage in that State in a selfemployed capacity will be exclusive and viable.
De nævnte udgifter skal således udgøre en del af omkostningerne ved disse udgående transaktioner, der giver ret til fradrag, og til brug for hvilke de erhvervede goder og tjenesteydelser finder anvendelse (jf. Midland Bank-dommen, præmis 30 og Abbey Nationaldommen, præmis 28).
In view of the seriousness of its breach, the requirement that a new application to become established be submitted by that national in due and proper form in his State of origin or, as the case may be, in another country, which may be laid down by the immigration legislation of the host Member State, cannot be regarded as being unjustified.
Domstolen har imidlertid fastslået, at dette ikke gælder, når holdingselskabet samtidig med besiddelsen af kapitalinteresserne direkte eller indirekte griber ind i administrationen af de selskaber, hvori kapitalinteresserne besiddes, bortset fra, hvad følger af de rettigheder, indehaveren af kapitalinteressen har i sin egenskab af aktionær eller selskabsdeltager (Polysar Investments Netherlands-dommen, præmis 14, og Floridienne og Berginvestdommen, præmis 18).
In considering the question whether the requirement that a Polish national whose presence within the host Member State's territory is irregular must submit a new establishment application in due and proper form in his State of origin or, as the case may be, in another country is compatible with the rule of equal treatment laid down in Article 44(3) of the Association Agreement, where such a requirement could not be imposed on the host Member State's own nationals, it is important to bear in mind that the Court has held, with regard to the free movement of workers, that the reservation contained in Article 48(3) of the EC Treaty (now, after amendment, Article 39(3) EC) allows Member States, on the grounds set out in that provision, and in particular grounds justified by requirements of public policy, to take measures against nationals of other Member States which they could not apply to their own nationals, inasmuch as they have no authority to expel the latter from the national territory or deny them access to it (see, in this regard, Case 41/74 Van Duyn; Joined Cases 115/81 and 116/81 Adoui and Cornuaille; Case C-370/90 Singh; Joined Cases C-65/95 and C-l 11/95 Shingara and Radiom and Case C-171/96 Pereira Roque).
Det følger af præmis 19 i Floridienne og Berginvesl-dommen, at en sådan indgriben i administrationen af datterselskaberne skal anses for en økonomisk virksomhed i sjette direktivs artikel 4, stk. 2's forstand, i det omfang denne indgriben indebærer iværksættelse af transaktioner, der er pålagt moms i henhold til dette direktivs artikel 2, herunder levering af tjenesteydelser fra et holdingselskab som Cibo til dets datterselskaber med hensyn til administration samt finansielle, kommercielle og tekniske forhold.
The interpretation of the Association Agreement advocated by Mr and Mrs Gloszczuk, which would allow any illegalities to be regularised in consideration of the fact that the substantive conditions governing establishment imposed by the immigration legislation of the host Member State would then be satisfied, would compromise the effectiveness and reliability of the national system of prior control.
Det må konstateres, at der ikke er nogen direkte og umiddelbar tilknytning mellem de forskellige tjenesteydelser, som er erhvervet af et holdingselskab i forbindelse med erhvervelse af kapitalandele i et datterselskab og en eller flere udgående transaktioner, som giver ret til fradrag.
This difference in treatment between a Member State's own nationals and those of other Member States derives from a principle of international law which precludes a Member State from refusing its own nationals the right to enter its territory and remain there for any reason, and
Således belaster det momsbeløb, som holdingselskabet har betalt af de udgifter, som er blevet afholdt til tjenesteydelserne, ikke umiddelbart de forskellige omkostningselementer i dets udgående transaktioner, der giver ret til fradrag. Disse udgifter er nemlig ikke en del af omkostningerne ved de udgående transaktioner, disse tjenesteydelser anvendes til.
However, even in a situation such as that prevailing in the present case, due regard for the condition set out at the end of the first sentence of Article 58(1) of the Association Agreement must mean that the actions of the competent authorities of the host Member State should have
Med det andet spørgsmål ønsker den forelæggende ret nærmere bestemt oplyst, om modtagelse af udbytte er omfattet af anvendelsesområdet for momsen.
neither the purpose nor the effect of striking at the very substance of the rights of entry, residence and establishment which the Association Agreement grants to Polish nationals.
Omkostningerne ved disse tjenesteydelser indgår derimod i den afgiftspligtiges generalomkostninger og er dermed elementer i prisen for en virksomheds produkter. Sådanne tjenesteydelser har følgelig en direkte og umiddelbar forbindelse med hele den afgiftspligtige persons økonomiske virksomhed (jf. BLP Group-dommen, præmis 25, Midland Bank-dommen, præmis 31, og Abbey National dommen, præmis 35 og 36).
basis of that Agreement by applying for an entry visa to the competent authorities in his State of origin or, as the case may be, in another country, can never have the effect of preventing that national from having his situation reviewed at a later time when he submits that new application.
Domstolen har allerede fastslået, at da udbytte ikke er en modydelse for en økonomisk virksomhed, falder det uden for momsens anvendelsesområde. Udbytte, som er et resultat af besiddelsen af kapitalinteresser, er derfor fradragsordningen uvedkommende (Sofitamdommen, præmis 13, og Floridienne og Berginvestdommen, præmis 21).
Moreover, such measures must be adopted without prejudice to the obligation to respect that national's fundamental rights, such as the right to respect for his family life and the right to respect for his property, which follow, for the Member State concerned, from the European Convention for the Protection of Human Rights and Fundamental Freedoms of 4 November 1950 or from other international instruments to which that State may have acceded.
I den forbindelse følger det af sjette direktivs artikel 17, stk. 5, første afsnit, at en afgiftspligtig person, hvis denne anvender goder og tjenesteydelser til at udføre såvel transaktioner, der giver ret til fradrag, som transaktioner, der ikke giver ret hertil, alene kan fradrage den del af momsen, der forholdsmæssigt svarer til beløbet for den førstnævnte form for
It follows that the decision by the competent authorities of the host Member State to reject an application for establishment submitted by a Polish national on the basis of Article 44(3) of the Association Agreement, because of false representations made to them for the purpose of obtaining initial leave to enter or the failure to comply with a condition attaching to the granting of that leave to enter or leave to stay, and the requirement that he submit, in due and proper form, a new application for establishment on the
Udgifter, som et holdingselskab har afholdt til forskellige tjenesteydelser, som det har erhvervet i forbindelse med overtagelse af kapitalandele i et datterselskab, indgår i dets generalomkostninger og har således i princippet en direkte og umiddelbar tilknytning til dets samlede økonomiske virksomhed.
The tight of establishment, as defined by Article 44(3) of the above Association Agreement, means that rights of entry and residence, as corollaries of the right of establishment, are conferred on Polish nationals wishing to pursue activities of an industrial or commercial character, activities of craftsmen, or activities of the professions in a Member State.
Hvis holdingselskabet således udfører såvel transaktioner, der giver ret til fradrag, som transaktioner, der ikke giver ret hertil, følger det af artikel 17, stk 5, første afsnit, i sjette direktiv 77/388, at det alene kan fradrage den del af merværdiafgiften, der forholdsmæssigt svarer til beløbet for den førstnævnte form for transaktioner.
However, it follows from Article 58(1) of that Agreement that those rights of entry and residence are not absolute privileges, inasmuch as their exercise may, in some circumstances, be limited by the rules of the host Member State governing the entry, stay and establishment of Polish nationals.