natgillin/translations-raw huggingface dataset:
I, s. 5337, præmis 76, samt Kittel og Recolta Recycling-dommen, præmis 54), og som under visse betingelser kan begrunde restriktioner for de frie varebevægelser.
In that respect, it should be noted, on one hand, that the control exercised by Member States over the selling prices or the reimbursement of medicinal products does not entirely remove the prices of those products from the law of supply and demand.
Det er ligeledes afgørende at sikre, således som Kommissionen med rette har anført, at situationen for de erhvervsdrivende ikke er mindre fordelagtig end den, der eksisterede før ophævelsen af grænsekontrollen mellem medlemsstaterne, idet et sådant resultat ville være i strid med formålet med det indre marked, som er at fremme samhandelen mellem disse .
Thus, in some Member States, the public authorities do not intervene in the process of setting prices or limit themselves to setting the scale of reimbursement of the cost of prescription medicines by the national health insurance systems, thereby leaving to the pharmaceuticals companies the task of deciding their selling prices.
Henset til, at det ikke længere er muligt for de afgiftspligtige personer at støtte sig på dokumenter, der er udstedt af toldmyndighederne, skal beviset for, at der er tale om levering og erhvervelse inden for Fællesskabet, føres på anden måde.
As the Commission has pointed out, even in the Member States where the selling prices or the amounts of reimbursement of medicines are set by the public authorities, the producers of the medicines concerned take part in the negotiations which are initiated by those producers and take their price proposals as a starting point and end with the setting of the prices and the amounts of reimbursement to be applied.
Selv om ordningen med samhandel inden for Fællesskabet er blevet mere åben for svig, gælder det dog ikke desto mindre, at de beviskrav, medlemsstaterne fastsætter, skal være i overensstemmelse med de grundlæggende friheder i EF-traktaten, såsom bl.a. de frie varebevægelser.
As the Advocate General indicated in points 90 to 93 of his Opinion, the level at which the selling price or the amount of reimbursement of a given medicinal product is fixed reflects the relative strength of both the public authorities of the relevant Member State and the pharmaceuticals companies at the time of the price negotiations for that product.
I denne henseende bemærkes ligeledes, at det følger af ordlyden af sjette direktivs artikel 22, stk. 8, at medlemsstaterne kan fastsætte de forpligtelser, som de skønner nødvendige for at sikre en korrekt opkrævning af afgiften og for at undgå svig, forudsat at disse forpligtelser ikke i samhandelen mellem medlemsstaterne giver anledning til formaliteter ved grænsepassagen.
On the other hand, it should be recalled that, where a medicine is protected by a patent which confers a temporary monopoly on its holder, the price competition which may exist between a producer and its distributors, or between parallel traders and national distributors, is, until the expiry of that patent, the only form of competition which can be envisaged.
Omstændigheder, som at leverandøren har handlet i god tro, at han har truffet enhver rimelig foranstaltning, der stod i hans magt, og at det er udelukket, at han har medvirket i svigen, er således afgørende elementer i vurderingen af muligheden for at forpligte denne leverandør til efterfølgende at betale moms.
In the light of the abovementioned Treaty objective as well as that of ensuring that competition in the internal market is not distorted, there can be no escape from the prohibition laid down in Article 82 EC for the practices of an undertaking in a dominant position which are aimed at avoiding all parallel exports from a Member State to other Member States, practices which, by partitioning the national markets, neutralise the benefits of effective competition in terms of the supply and the prices that those exports would obtain for final consumers in the other Member States.
Derimod må det fastslås, således som Kommissionen har anført, at når leverandøren én gang har opfyldt sine forpligtelser vedrørende beviset for en levering inden for Fællesskabet, er det køberen, der bør anses for pligtig at betale momsen i leveringsmedlemsstaten, hvis han ikke har opfyldt sin kontraktmæssige forpligtelse til at forsende eller transportere goderne inden for denne stat.
Although the degree of price regulation in the pharmaceuticals sector cannot therefore preclude the Community rules on competition from applying, the fact none the less remains that, when assessing, in the case of Member States with a system of price regulation, whether the refusal of a pharmaceuticals company to supply medicines to wholesalers involved in parallel exports constitutes abuse, it cannot be ignored that such State intervention is one of the factors liable to create opportunities for parallel trade.
Det tredje forelagte spørgsmål skal således besvares med, at sjette direktivs artikel 28c, punkt A, litra a), første afsnit, skal fortolkes således, at bestemmelsen er til hinder for, at de kompetente myndigheder i leveringsmedlemsstaten kræver, at en leverandør, der har handlet i god tro, og som har fremlagt beviser, der umiddelbart støtter hans ret til fritagelse af en levering af goder inden for Fællesskabet, efterfølgende skal betale moms af disse goder, når disse beviser viser sig at være falske, og det ikke er påvist, at leverandøren har medvirket i momssvigen, forudsat, at han har truffet enhver rimelig foranstaltning, der stod i hans magt, for at sikre, at den levering inden for Fællesskabet, som han har foretaget, ikke fører til deltagelse i sådan svig.
Furthermore, in the light of the Treaty objectives to protect consumers by means of undistorted competition and the integration of national markets, the Community rules on competition are also incapable of being interpreted in such a way that, in
Fjerde spørgsmål
JUDGMENT OF 16. 9.
DOM AF 27.9.2007 — SAG C-409/04 myndighederne i bestemmelsesmedlemsstaten om erhvervelse inden for Fællesskabet som den, der er afgivet i hovedsagen, kan anses for et afgørende bevis med henblik på momsfritagelsen af en levering inden for Fællesskabet.
It follows that, even if the degree of regulation regarding the price of medicines cannot prevent any refusal by a pharmaceuticals company in a dominant position to meet orders sent to it by wholesalers involved in parallel exports from constituting an abuse, such a company must nevertheless be in a position to take steps that are reasonable and in proportion to the need to protect its own commercial interests.
Henset til besvarelsen af de to første spørgsmål, skal det fastlås, at udover de betingelser vedrørende status som afgiftspligtig person, overdragelse af retten til som ejer at råde over et gode og den fysiske flytning af goderne fra en medlemsstat til en anden, kan der ikke kræves nogen andre betingelser opfyldt for at anse en transaktion for levering eller erhvervelse af goder inden for Fællesskabet.
In that respect, and without it being necessary to examine the argument raised by GSK AEVE that it is necessary for pharmaceuticals companies to limit parallel exports in order to avoid the risk of a reduction in their investments in the research and development of medicines, it is sufficient to state that, in order to appraise whether the refusal by a pharmaceuticals company to supply wholesalers involved in parallel exports constitutes a reasonable and proportionate measure in relation to the threat that those exports represent to its legitimate commercial interests, it must be ascertained whether the orders of the wholesalers are out of the ordinary (see, to that effect, United Brands and United Brands Continentaal v Commission, paragraph 182).
Inden for rammerne af overgangsordningen vedrørende erhvervelse og levering inden for Fællesskabet er det for at sikre en forskriftsmæssig opkrævning af momsen nødvendigt, at de kompetente afgiftsmyndigheder undersøger, om hver enkelt af betingelserne for erhvervelse inden for Fællesskabet samt for fritagelse af den modsvarende leveringer opfyldt. Selv om køberens fremlæggelse af en angivelse vedrørende erhvervelse inden for Fællesskabet således kan udgøre et indicium for, at goderne faktisk er udført fra leveringsmedlemsstaten, kan en sådan angivelse imidlertid ikke anses for at have en afgørende betydning som bevis for en momsfritaget levering inden for Fællesskabet.
Thus, although a pharmaceuticals company in a dominant position, in a Member State where prices are relatively low, cannot be allowed to cease to honour the ordin- ary orders of an existing customer for the sole reason that that customer, in add -ition to supplying the market in that Member State, exports part of the quantities ordered to other Member States with higher prices, it is none the less permissible for that company to counter in a reasonable and proportionate way the threat to its own commercial interests potentially posed by the activities of an undertaking which wishes to be supplied in the first Member State with significant quantities of products that are essentially destined for parallel export.
Det følger heraf, at det fjerde forelagte spørgsmål skal besvares med, at den omstændighed, at køberen har fremlagt en angivelse for skatteog afgiftsmyndighederne i bestemmelsesmedlemsstaten om erhvervelse inden for Fællesskabet som den, der er fremlagt i hovedsagen, kan udgøre et supplerende bevis for, at goderne faktisk har forladt leveringsmedlemsstatens område, mener ikke et afgørende bevis med henblik på momsfritagelsen af en levering inden for Fællesskabet.
In the present cases, the orders for reference show that, in the disputes which gave rise to those orders, the appellants in the main proceedings have demanded not that GSK AEVE should fulfil the orders sent to it in their entirety, but that it should deliver them quantities of medicines corresponding to the monthly average sold during the first 10 months of 2000. In 6 of the 11 actions in the main proceedings, the appellants asked for those quantities to be increased by a certain percentage, which was fixed by some of them at 20%.
Da sagens behandling i forhold til hovedsagens parter udgør et led i den sag, der verserer for den forelæggende ret, tilkommer det denne at træffe afgørelse om sagens omkostninger.
It is true that in Greece, as is apparent from paragraph 8 of this judgment, national legislation places pharmaceuticals wholesalers under an obligation to supply the needs of a defined geographical area with a range of pharmaceutical products.
På grundlag af disse præmisser kender Domstolen (Tredje Afdeling) for ret:
However, a producer of pharmaceutical products must be in a position to protect its own commercial interests if it is confronted with orders that are out of the or -dinary in terms of quantity.
Artikel 28a, stk. 3, første afsnit, og artikel 28c, punkt A, litra a), første afsnit, i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag, som ændret ved Rådets direktiv 2000/65/EF af 17. oktober 2000, skal med hensyn til begrebet »forsendes« i disse to bestemmelser fortolkes således, at der først er sket erhvervelse inden for Fællesskabet af et gode, og fritagelsen for levering inden for Fællesskabet først kan bringes i anvendelse, når retten til som ejer at råde over godet er overdraget køberen, og leverandøren har godtgjort, at godet er blevet forsendt eller transporteret til en anden medlemsstat og efter denne forsendelse eller transport fysisk har forladt leveringsmedlemsstatens område.
In view of the foregoing, the answer to the questions referred should be that Article 82 EC must be interpreted as meaning that an undertaking occupying a dominant pos -ition on the relevant market for medicinal products which, in order to put a stop to parallel exports carried out by certain wholesalers from one Member State to other Member States, refuses to meet ordinary orders from those wholesalers is abusing its dominant position. It is for the national court to ascertain whether the orders are ordinary in the light of both the size of those orders in relation to the requirements of the market in the first Member State and the previous business relations between that undertaking and the wholesalers concerned.
Artikel 28c, punkt A, litra a), første afsnit, i sjette direktiv 77/388, som ændret ved direktiv 2000/65, skal fortolkes således, at bestemmelsen er til hinder for, at de kompetente myndigheder i leveringsmedlemsstaten
Since these proceedings are, for the parties to the main proceedings, a step in the action pending before the national court, the decision on costs is a matter for that court. Costs incurred in submitting observations to the Court, other than the costs of those parties, are not recoverable.
Den omstændighed, at køberen har fremlagt en angivelse for skatteog afgiftsmyndighederne i bestemmelsesmedlemsstaten om erhvervelse inden for Fællesskabet som den, der er fremlagt i hovedsagen, kan udgøre et supplerende bevis for, at goderne faktisk har forladt leveringsmedlemsstatens område, mener ikke et afgørende bevis med henblik på momsfritagelsen af en levering inden for Fællesskabet.
Article 82 EC must be interpreted as meaning that an undertaking occupying a dominant position on the relevant market for medicinal products which, in order to put a stop to parallel exports carried out by certain wholesalers from one Member State to other Member States, refuses to meet ordinary orders from those wholesalers, is abusing its dominant position.
Sag C-146/05
Case C-288/07
(anmodning om præjudiciel afgørelse indgivet af Bundesfinanzhof)
(Reference for a preliminary ruling from the High Court of Justice of England and Wales (Chancery Division))
»Sjette momsdirektiv— artikel 28c, punkt A, litra a), første afsnit — levering inden for Fællesskabet — nægtelse af momsfritagelse — forsinket fremlæggelse af bevis for leveringen«
(Sixth VAT Directive — Article 4(5) — Activities engaged in by bodies governed by public law — Provision of off-street car-parking facilities for which a charge is made — Distortions of competition — Meaning of ‘would lead to’ and ‘significant’)
Forslag til afgørelse fra generaladvokat J. Kokott fremsat den 11. januar 2007 Domstolens dom (Tredje Afdeling) af 27. september 2007 . . . . . . . .
Opinion of Advocate General Poiares Maduro delivered on 12 June 2008 . . . Judgment of the Court (Grand Chamber), 16 September 2008 . . . . . . . .
Fiskale bestemmelser — harmonisering af lovgivningerne— omsætningsafgifter — det fælles merværdiafgiftssystem — overgangsordning for opkrævning af afgifter i samhandelen mellem medlemsstaterne
Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Taxable persons — Bodies governed by public law
[Rådets direktiv 77/388, art. 28c, punkt A, litra a), første afsnit]
(Council Directive 77/388, Art. 4(5), second subpara.)
Artikel 28c, punkt A, litra a), første afsnit, i sjette direktiv 77/388 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter, som ændret ved direktiv 91/680, skal fortolkes således, at bestemmelsen er til hinder for, at skatteog afgiftsmyndighederne i en medlemsstat nægter at fritage en levering inden for Fællesskabet, som faktisk har fundet sted, for merværdiafgift, alene med den begrundelse, at der ikke er foretaget en rettidig bogføring af leveringen.
The second subparagraph of Article 4(5) of Sixth Directive 77/388 on the har -monisation of the laws of the Member States relating to turnover taxes is to be interpreted as meaning that the significant distortions of competition, to which the treatment as nontaxable persons of bodies governed by public law acting as public authorities would lead, must be evaluated by reference to the activity in question, as such, without such evaluation relating to any local market in particular.
I øvrigt kan et krav om, at de nødvendige bogføringsmæssige registreringer skal foretages umiddelbart efter gennemførelsen af transaktionen, uden at der dog er fastsat en præcis frist herfor, være i strid med retssikkerhedsprincippet.
event’, unless they are negligible, to be subject to valued added tax, even when they are carried on by bodies governed by public law acting as public authorities.
Det er nemlig vigtigt, at de afgiftspligtige har mulighed for i deres regnskab at tage hensyn til ændringer i klassifikationen af en levering inden for Fællesskabet, som er foretaget efter transaktionens udførelse.
In other words, the treatment of bodies governed by public law as nontaxable persons in respect of value added tax and those activities is, unless such activities are negligible, presumed to lead to distortions of competition.
Såfremt der foretages en efterfølgende berigtigelse af regnskabet, må det derfor anerkendes, at der foreligger en levering inden for Fællesskabet, for-
It is thus clear from the third subparagraph of Article 4(5) of the Sixth Directive that the treatment of those bodies as taxable persons in respect of that tax results from the carrying-on, as such, of the activities listed in Annex D to that direct- ive, irrespective of the question whether or not a particular body governed by public law faces competition at the level of the local market on which it carries on those same activities.
En national foranstaltning, som idet væsentlige gør retten til momsfritagelse af en levering inden for Fællesskabet betinget af formelle krav uden hensyntagen til de materielle betingelser og navnlig uden efterprøvelse af, om disse materielle betingelser er opfyldt, går ud over, hvad der er nødvendigt for at sikre en korrekt opkrævning af afgiften.
A body governed by public law may be responsible, under national law, for carrying on certain activities of an essentially economic nature under the special legal regime applicable to them where those same activities can also be carried on in parallel by private operators, with the result that the treatment of that body as a nontaxable person in respect of value added tax may give rise to certain distortions of competition.
Afgiftspåligningen af transaktioner skal nemlig foretages på grundlag af disses objektive kendetegn.
The third subparagraph of Article 4(5) of the Sixth Directive is intended to avoid that undesirable result by providing that the activities specifically listed in Annex D to that directive are, ‘in any
Hvad angår bestemmelsen af, om en leveringer foretaget inden for Fællesskabet, skal der ikke betales moms af leveringen, hvis den opfylder betingelserne i sjette direktivs artikel 28c, punkt A, litra a), første afsnit.
Furthermore, there may exist, on the national level, other activities of an essentially economic nature, not listed in Annex D to the Sixth Directive, the list of which may vary from one Member State to another or from one economic sector to another, which are carried on in parallel both by bodies governed by public law in their capacity as public authorities and by private operators.
COLLÉE udsat at de objektive kriterier for de begreber, som definerer denne transaktion, er opfyldt.
ISLE OF WIGHT COUNCIL AND OTHERS that bodies governed by public law, even when they act as public authorities, are to be considered taxable persons where their treatment as nontaxable persons would lead to significant distortions of competition.
(jf. præmis 29-33 og 41 samt domskonkl.) tro. Såfremt udstederen af fakturaen rettidigt fuldstændigt har afværget risikoen for tab af afgiftsindtægter, følger det dog af princippet om merværdiafgiftens neutralitet, at den urigtigt fakturerede afgift skal kunne berigtiges, og berigtigelsen kan ikke gøres betinget af, at udstederen af fakturaen har været i god tro.
Compliance with the principle of fiscal neutrality is thus ensured, given that all bodies governed by public law are, for the purposes of value added tax, either taxable or nontaxable persons, the sole strain on that principle concerning only relations between those bodies and private operators, and that to the extent that the distortions of competition remain insignificant.
De samme regler gælder for berigtigelsen af regnskabet af hensyn til momsfritagelsen af en levering inden for Fællesskabet.
In that case, neither the local authorities nor the private operators would be in a position to provide, with the required certainty, for the conduct of their affairs if, on a given local market, the activity carried on by the local authorities will or will not be subject to value added tax, which would be likely to jeopardise the principles of fiscal neutrality and legal certainty.
Ved efterprøvelsen af retten til fritagelse for merværdiafgift af en levering inden for Fællesskabet skal den forelæggende ret ikke tage hensyn til, at den afgiftspligtige i første omgang bevidst skjulte, at der forelå en levering inden for Fællesskabet, medmindre der er risiko for tab af skatteog afgiftsindtægter, og den afgiftspligtige ikke fuldstændigt har elimineret risikoen herfor.
Those subparagraphs are thus subject to the same logic, by which the Community legislature intended to limit the scope of the treatment of bodies governed by public law as nontaxable persons, so that the general rule stated in Articles 2(1) and 4(1) and (2) of that directive, under which any activity of an economic nature is, in principle, to be subject to value added tax, is observed. Consequently, the second and third subparagraphs of Article 4(5) of the Sixth Directive are to be interpreted as a whole.
Endelig er fællesskabsretten ikke til hinder for, at medlemsstaterne under visse omstændigheder betragter camoufleringen af en transaktion inden for Fællesskabet som et forsøg på momssvig og i så fald anvender de bøder og økonomiske sanktioner, der er fastsat i deres nationale ret .
Indeed, the treatment of bodies governed by public law as nontaxable persons in respect of value added tax under the first subparagraph of Article 4(5) of the Sixth Directive constitutes a derogation from the general rule that any activity of an economic nature be subjected to value added tax. That provision must, therefore, be interpreted strictly.
Sådanne sanktioner skal dog stå i rimeligt forhold til misbrugets grovhed.
The latter provision cannot therefore be construed narrowly.
For at sikre merværdiafgiftens neutralitet skal medlemsstaterne i deres interne retsorden give mulighed for berigtigelse af enhver urigtig faktureret afgift, når udstederen af fakturaen beviser sin gode
On the other hand, if their treatment as such were allowed only in cases where it would lead only to negligible competition, that scope would be circumscribed effectively.
(jf. præmis 35 og 40 samt domskonkl.)
(see paras 60, 64, 65, operative part 2)
FORSLAG TIL AFGØRELSE FRA GENERALADVOKAT KOKOTT — SAG C-146/05
Finally, the treatment of those bodies as nontaxable persons in circumstances where it would not lead to any distortion of competition or lead only to negligible distortions would bring about the least possible damage to the principle of fiscal neutrality.
FORSLAG TIL AFGØRELSE FRA GENERALADVOKAT
would result would also be negligible.
Det er ganske vist uomtvistet mellem parterne, at leveringen har fundet sted, men sagsøgeren har ikke rettidigt foretaget den bogføring, som kræves ifølge national ret, selv om sagsøgeren var klar over, at der forelå en levering inden for Fællesskabet.
The main proceedings concern the oper -ation of off-street car-parking facilities by four local authorities in the United Kingdom of Great Britain and Northern Ireland: Isle of Wight Council, Mid-Suffolk District Council, South Tyneside Metropolitan Borough
I I — Retsforskrifter
Council and West Berkshire District Council.
Anmodningen om præjudiciel afgørelse i den foreliggende sag vedrører spørgsmål om fortolkningen af det sjette momsdirektiv 2, der drejer sig om de krav, som stilles til fremlæggelse af beviser for momsfritagelse ved leveringer inden for Fællesskabet.
The Court is thus called upon to explain the conditions of this derogation from the rule, laid down in the first subparagraph of Article 4(5), that bodies governed by public law are not taxable persons in respect of the activities in which they engage as public authorities.