natgillin/translations-raw huggingface dataset:
I den begrundede udtalelse har Kommissionen imidlertid taget disse ændringer i betragtning, og den har ikke afgrænset de klagepunkter, den fremfører over for Den Italienske Republik tidsmæssigt.
In the reasoned opinion the Commission took account of those amendments and did not limit in time the complaints addressed to the Italian Republic.
Indholdet af disse klagepunkter er således om end ikke udvidet, så i det mindste ændret i forhold til dem, der var angivet i åbningsskrivelsen.
Thus the content of those complaints was, if not expanded, at least different from that set out in the letter of formal notice.
Ifølge Domstolen har den begrundede udtalelse og indbringelsen af sagen for Domstolen i medfør af artikel 226, stk. 2, EF ikke været forskriftsmæssig i forhold til retten til kontradiktion, da både den begrundede udtalelse og stævningen henviser til fællesskabsretlige bestemmelser, der afviger fra dem, der er henvist til i åbningsskrivelsen, og da den forandrede retsstilling kan have ændret bedømmelsen af spørgsmålet om, hvorvidt den omtvistede nationale lovgivning er i overensstemmelse med fællesskabsretten.
According to the Court the reasoned opinion and the application made to the Court pursuant to the second paragraph of Article 226 EC are flawed, with regard to the rights of the defence, since they refer to rules of Community law other than those cited in the letter of formal notice and since the change in the legal situation is likely to have affected the assessment of the compatibility of the national legislation in question with Community law.
Det hedder i domskonklusionen:
Advocate General P. Léger delivered his Opinion at the sitting of the Sixth Chamber on 10 April 2003.
»1) Kongeriget Spanien har tilsidesat de forpligtelser, der påhviler det i henhold til Rådets direktiv 75/442/EØF af 15. juli 1975 om affald, som ændret ved Rådets direktiv 91/156/EØF af 18. marts 1991, idet det ikke har truffet de nødvenalgeforanstaltninger for så vidt angår lossepladserne i Tonebianca, San Lorenzo de Tormes, Santaüa del Bierzo, Sa Roca og Compelió (Spanien) for at sikre anvendelsen af direktivets artikel 4 og 9, samt for så vidt angår de to førstnævnte lossepladser anvendelsen af samme direktivs artikel 13.
'(1) the Italian Republic has failed to fulfil its obligations under Council Directive 77/187/EEC of 14 February 1977 on the approximation of the laws of the Member States relating to the safeguarding of employees' rights in the event of transfers of undertakings, businesses or parts of businesses, inasmuch as Article 47(5) and (6) of Law No 428 of 29 December 1990 laying down provisions for fulfilment of the obligations arising from Italy's membership of the European Communities (Community law for 1990) precludes the application of the said directive in the event of the transfer of an undertaking, business or part of a business which the Comitato di ministri per il coordinamento della politica industriale (Ministerial Committee for the coordination of industrial policy) has declared to be in a "situation of crisis" under Article 2(5) of Law No 675 of 12 August 1977 laying down measures for the coordination of industrial policy, restructuring, conversion and development in the relevant sector;
Kongeriget Spanien betaler sagens omkostninger.*
(2) for the rest, the application is dismissed.
Generaladvokat L. A. Geelhoed har ikke fremsat forslag til afgørelse.
(3) the Italian Republic shall pay two thirds of the costs.'
Sag C-363/00 Kommissionen for De Europæiske Fællesskaber / Den Italienske Republik Fællesskabernes egne indtægter
Case C-446/01 Commission of the European Communities ν Kingdom of Spain Environment and consumers
»Traktatbrud — Fællesskabernes egne indtægter — fejl ved kreditering af konto oprettet i Kommissionens navn — morarenter* (Femte Afdeling)
(Failure of a Member State to fulfil obligations — Directive 75/442/EEC — Environment — Waste management) (Third Chamber)
Ved stævning indleveret til Domstolens Justitskontor den 29. september 2000 har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Den Italienske Republik har tilsidesat de forpligtelser, der påhviler den i henhold til artikel 9, 10 og 11 i Rådets forordning (EF, Euratom) nr. 1150/2000 af 22. maj 2000, da den ikke inden for den frist, der er fastsat i artikel 9 og 10 i forordning nr. 1150/2000, til Kommissionen har overføn et beløb på 1 484 936 000 000 ITL i form af egne indtægter, og da den har afslået at betale de skyldige morarenter af beløbet i henhold til denne forordnings artikel 11.
By application lodged at the Court Registry on 20 November 2001, the Commission of the European Communities brought an action for a declaration that, by failing to adopt the measures necessary to ensure, as regards certain wastedisposal sites, the implementation of Anieles 4, 9 and, where relevant, 13 of Council Directive 75/442/EEC of 15 July 1975, the Kingdom of Spain has failed to fulfil its obligations under that directive.
Kommissionen har gjort gældende, at det fremgår af Banca d'Italias kontoudtog for maj måned 1996, at konto nr. 414/23200 »CEE risorsej > roprie« den 30. maj 1996 var blevet krediteret med et beløb på 1 486 594 526 ITL.
The arguments put forward by the Kingdom of Spain acknowledge that, at the end of the period laid down in the reasoned opinion, the disposal sites in question were still being used in breach of the provisions of Directive 75/442.
De tre tal »422«, der skulle have stået mellem »1 486« og »594 526«, var åbenbart blevet udeladt.
Therefore, the action brought by the Commission must be held to be well founded.
Præjudiciel »Indkomstskat — ikke-hjemmehørende — EF-traktatens artikel 59 (efter ændring nu artikel 49 EF) og EF-traktatens artikel 60 (nu artikel 50 EF) — skattefrit bundfradrag —fradrag af erhvervsmæssige udgifter* (Femte Afdeling)
By application lodged at the Court Registry on 29 September 2000, the Commission of the European Communities brought an action for a declaration that, by failing to make available to the Commission the sum of ITL 1 484 936 000 000 by way of own resources within the period laid down by Articles 9 and 10 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000, and refusing to pay default interest owed on that amount pursuant to Article 11 of the same regulation, the Italian Republic has failed to fulfil its obligations under Articles 9,10 and 11 of Regulation No 1150/2000.
Ved kendelse af 28. maj 2001 har Finanzgericht Berlin forelagt et præjudicielt spørgsmål om fortolkningen af EF-traktatens artikel 52 (efter ændring nu artikel 43 EF).
The Commission submits that it is clear from the statement of account for May 1996 from the Bank of Italy that account No 414/23200 'CEE - Risorse proprie' was credited on 30 May 1996 with ITL 1 486 594 526.
Tvisten i hovedsagen og det præjudicielle spørgsmål
The numbers '422' which should have appeared between '1 486' and '594 526' were clearly omitted.
Finanzgericht Berlin har på denne baggrund besluttet at udsætte sagen og forelægge Domstolen et præjudicielt spørgsmål.
Advocate General L. A Geelhoed delivered his Opinion at the sitting of the Fifth Chamber on 9 July 2002.
Det præjudicielle spørgsmål må under disse omstændigheder, som Arnoud Gerritse og Kommissionen har gjort gældende, snarere forstås som vedrørende fri udveksling af tjenesteydelser end etableringsfriheden.
Case C-234/01 Arnoud Gerritse ν Finanzamt Neukölln-Nord Freedom of establishment
Fradragsretten for erhvervsmæssige udgifter
Preliminary ruling (Income tax — Non­residents —Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 60 of the EC Treaty (now Article 50 EC) — Non­taxable threshold amount — Deduction of business expenses) (Fifth Chamber)
En national lovgivning, der nægter ikke-hjemmehørende samme skattefradrag af erhvervsmæssige udgifter som hjemmehørende, risikerer navnlig at ramme borgere fra andre medlemsstater og indebærer således en indirekte forskelsbehandling på grundlag af nationalitet, der som udgangspunkt er i strid med traktatens artikel 59 og 60.
By order of 28 May 2001 the Finanzgericht Berlin (District Tax Court, Berlin) referred to the Court for a preliminary ruling a question on the interpretation of Article 52 of the EC Treaty (now, after amendment, Article 43 EC).
Indeholdelsen på 25%
The dispute in the main proceedings and the question referred
Det er på den ene side med hensyn til det skattefrie bundfradrag — da dette forfølger et socialt formål, idet det sikrer den skattepligtige et helt skattefrit eksistensminimum — berettiget at indrømme denne fordel til personer, der har oppebåret den væsentligste del af deres skattepligtige indkomst i beskatningsstaten, dvs. som hovedregel til hjemmehørende.
Mr Gerritse, a Netherlands national resident in the Netherlands, received the sum of DEM 6 007.55 in 1996 for performing as a drummer at a radio station in Berlin. The documents before the Court show that the business expenses occasioned by that performance amounted to DEM 968.
Nederlandene tager dog hensyn til den skat, der er opkrævet i Tyskland, ved i den nederlandske skat at fradrage en del, der svarer til forholdet mellem den indkomst, der er beskattet i Tyskland, og globalindkomsten.
In the same year, Mr Gerritse also received gross income totalling around DEM 55 000 in his State of residence and in Belgium.
Dette betyder, at ikke-hjemmehørende og hjemmehørende med hensyn til progressionsregien befinder sig i en sammenlignelig situation, således at det må anses for at udgøre en indirekte forskelsbehandling, der er i strid med fællesskabsretten og særligt med traktatens artikel 60, i forhold til ikke-hjemmehørende ved beskatningen af deres indkomst at anvende en skattesats, som er højere end den, der gælder for hjemmehørende og for skattepligtige, der ligestilles hermed.
In accordance with the Convention concluded on 16 June 1959 between the Kingdom of the Netherlands and the Federal Republic of Germany for the avoidance of double taxation in the area of income, capital and various other taxes, and for regulating other tax matters and with Article 50a(4) of the EStG 1996, the fee of DEM 6 007.55 was subjected to tax on a notional assessment of income, at the rate of 25% (namely DEM 1 501.89), which was deducted at source.
Det tilkommer den forelæggende ret at efterprøve, om den skattesats på 25%, der er anvendt på Arnoud Gerritses indkomst, i den foreliggende sag er højere end den, der ville følge af anvendelsen af den progressive skatteskala.
In September 1998, Mr Gerritse lodged with the German tax authorities, under Paragraph 1(3) of the Einkommensteuergesetz (Law on Income Tax) in its 1996 version ('the EStG 1996'), a declaration of income with a view to be being treated as a wholly taxable
Det hedder i domskonklusionen:
Mr Gerritse's administrative complaint was likewise rejected.
•1) EF-traktatens artikel 59 (efter ændring nu artikel 49 EF) og EF-traktatens artikel 60 (nu artikel 50 EF) er til hinder for en national lovgivning som den i hovedsagen omtvistede, der generelt beskatter ikke-hjemmehørende på grundlag af bruttoindkomsten uden fradrag af erhvervsmæssige udgifter, hvorimod hjemmehørende beskattes af deres nettoindkomst efter fradrag af disse udgifter.
Mr Gerritse brought an action against that rejection before the Finanzgericht Berlin, relying on the principle of non-discrimination guaranteed by Community law. He argued that a wholly taxable resident in a situation comparable to his own would not be required to pay tax by reason of the non-taxable threshold amount limited to DEM 12 095.
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet fFemte Afdeling) den 13. marts 2003.
It should be noted at the outset that Mr Gerritse, who lives in the Netherlands, performed temporary services in Germany, for which he received income the taxation of which is disputed before the referring court.
»1) EF-traktatens artikel 59 (efter ændring nu artikel 49 EF) er ikke til hinder for en national lovgivning som den foreliggende, der beskatter hjemmehørende og ikke-hjemmehørende forskelligt, idet der anvendes en progressiv skala, der omfatter et skattefrit bundfradrag for de førstnævnte, men en fast sats for de sidstnævnte.
The Court considers, therefore, that the referring court is essentially enquiring whether Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 60 of the EC Treaty (now Article 50 EC) preclude a national provision such as that at issue in the main proceedings which, as a general rule, on the one hand, takes gross income into account when taxing non-residents, without deduction of business expenses, whereas residents are taxed on their net income after deduction of their business expenses, and, on the other, makes the income of non-residents hable to a definitive tax at the uniform rate of 25%, deducted at source, whereas the income of residents is taxed in accordance with a progressive table which includes a tax-free allowance.
Til gengæld er nævnte artikel til hinder for en national lovgivning, der beskatter hjemmehørende og ikke-hjemmehørende forskelligt, idet de førstnævnte pålægges skat af nettoindkomsten efter fradrag af erhvervsmæssige udgifter, mens de sidstnævnte pålægges skat af bruttoindkomsten uden disse fradrag.«
A national provision which, in matters of taxation, refuses to allow non-residents to deduct business expenses, whereas residents are allowed to do so, risks operating mainly to the detriment of nationals of other Member States and therefore constitutes indirect discrimination on grounds of nationality, contrary in principle to Articles 59 and 60 of the Treaty.
Præjudiciel »Sjette momsdirektiv — artikel 13, punkt B, litra b) — afgiftsfritagne transaktioner — udlejning affasi ejendom — begreb — cigaretautomater opstillet i erhvervslokaler* (Femte Afdeling)
Concerning, first, the tax-free allowance, since it has a social purpose, allowing the taxpayer to be granted an essential minimum exempt from all income tax, it is legitimate to reserve the grant of that advantage to persons who have received the greater part of their taxable income in the State of taxation, that is to say, as a general rule, residents.
Ved kendelse af 7. juni 2001 har House of Lords forelagt et præjudicielt spørgsmål vedrørende fortolkningen af artikel 13, punkt B, litra b), i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag.
Netherlands as State of residence, pursuant to the bilateral convention, integrates the income in respect of which the right to tax belongs to Germany into the basis of assessment, in accordance with the progressivity rule.
Hovedsagen og det præjudicielle spørgsmål
It does, however, take account of the tax levied in Germany, by deducting from the Netherlands tax a fraction which corresponds to the relation between the income taxed in Germany and worldwide income.
Med henblik herpå har SC med hver indehaver af disse erhvervslokaler (herefter »indehaveren af lokalerne«) indgået en kontrakt om opstilling af disse automater mod betaling af en aftalt procentdel af bruttofortjenesten generelt fra det opnåede salg af tobaksvarer i lokalerne og specielt fra automaterne (herefter »kontrakten«).
It is for the referring court to verify, in this case, whether the 25% tax rate applied to Mr Gerritse's income is higher than that which would follow from application of the progressive table.
Indehaveren af lokalerne giver SC eneret til i to år at opstille og drive automaterne, der forbliver SC's ejendom. Herudover giver indehaveren af lokalerne SC eneret til at levere cigarer og andre tobaksvarer til etablissementet.
Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 60 of the EC Treaty (now Article 50 EC) preclude a national provision such as that at issue in the main proceedings which, as a general rule, takes into account gross income when taxing non-residents, without deducting business expenses, whereas residents are taxed on their net income, after deduction of those expenses.
Commissioners appellerede dommen til High Court of Justice (England & Wales) (Det Forenede Kongerige), der gav myndigheden medhold. SC appellerede High Courts dom til Court of Appeal (England & Wales) (Civil Division) (Det Forenede Kongerige), der stadfæstede dommen. SC har derefter indbragt sagen for House of Lords. Da House of Lords er af den opfattelse, at en fortolkning af sjette direktiv er nødvendig for sagens afgørelse, har denne instans besluttet at udsætte sagen og forelægge Domstolen et præjudicielt spørgsmål.
However, those articles of the Treaty do not preclude that same provision in so far as, as a general rule, it subjects the income of non-residents to a definitive tax at the uniform rate of 25%, deducted at source, whilst the income of residents is taxed according to a progressive table including a tax-free allowance, provided that the rate of 25% is not higher titan that which would actually be applied to the person concerned, in accordance with the progressive table, in respect of net income increased by an amount corresponding to the tax-free allowance. '
tobaksvarer i lokalerne, men der ikke indrømmes indehaveren af automaten andre rettigheder til at råde eller bestemme over lokalerne end dem, der fremgår af den skriftlige aftale, der er indgået mellem parterne.
Preliminary ruling (Sixth VAT Directive —Article 13B(b) —Exempt transactions—Letting of immovable property — Meaning — Cigarette vending machines installed in commercial premises) (Fifth Chamber)
Det bemærkes, at ifølge de oplysninger, den forelæggende ret har givet, har kontrakten ikke til formål passivt at stille et areal eller en plads til rådighed, således at der sikres medkontrahenten en ret til at råde over arealet eller pladsen, som om den pågældende var ejer, og til at udelukke andre fra at udnytte denne rettighed.
By an order of 7 June 2001 the House of Lords referred to the Court for a preliminary ruling a question on the interpretation of Article 13B(b) 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.
For det andet giver kontrakten ikke SC ret til at bestemme over eller begrænse adgangen til den plads, hvor automaterne befinder sig.
The main proceedings and the question referred for a preliminary ruling
Selv om SC i medfør af kontrakten har eneret til adgang til automaterne med henblik på at foretage vedligeholdelse, fylde dem med cigaretter og fjerne pengebeløbene deri, omfatter denne ret kun adgangen til automaten som sådan, navnlig det indvendige maskineri, og ikke adgangen til den del af lokalernes areal, hvor automaten befinder sig.
Sinclair Collis Ltd (hereinafter 'SC'), which is part of the Imperial Tobacco Group, provides, operates and maintains vending machines for the sale of cigarettes in public houses, clubs and hotels.
Rådigheden over en del af arealet af eller en plads i erhvervslokaler udgør under disse omstændigheder i henhold til kontrakten kun et middel til at udføre den tjenesteydelse, der er formålet med kontrakten, nemlig at sikre udøvelsen af en eneret til salg af cigaretter i etablissementet gennem opstilling og vedligeholdelse af automater mod betaling af en procentdel af fortjenesten.
To that end it has concluded with each owner of these commercial premises an agreement for the provision of such machines in return for payment of an agreed percentage of the gross profits on overall sales of tobacco products made in the premises, more particularly on sales made through the machines (hereinafter the agreement').
Det hedder i domskonklusionen:
In addition, the agreement grants SC an exclusive right to supply cigars and other tobacco products to the establishment in question.
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet iFemte Afdeling') den 10. oktober 2002.
SC retains exclusive control over access to the machines, keeps them properly stocked and removes the money inside for sharing as agreed.
Ved afgørelse af 25. juli 2001, har Unabhängiger Verwaltungssenat Wien forelagt tre præjudicielle spørgsmål vedrørende fortolkningen af artikel 2, litra a), i Rådets direktiv 90/313/EØF af 7. juni 1990 om fri adgang til miljøoplysninger.
Taking the view that interpretation of the Sixth Directive was required in order to decide the case, the House of Lords decided to stay proceedings and to refer a question to the Court of Justice for a preliminary ruling.
Tvisten i hovedsagen og de præjudicielle spørgsmål
Consideration of the question referred
Den 13. januar 2000 anmodede Eva Glawischnig, som er medlem af Nationalrat (forbundsparlamentet i Republikken Østrig), forbundsministeren, der på det tidspunkt var ansvarlig på området, om bestemte oplysninger om de administrative kontrolforanstaltninger vedrørende produkter, der er fremstillet på grundlag af genetisk modificeret soja og majs. Denne begæring støttede sig dels på Umweltinformationsgesetz (lov om miljøoplysninger, herefter »UIG«), dels på Auskunftspflichtgesetz (lov om forvaltningens forpligtelse til at meddele oplysninger, herefter »APG«).
By its question the national court is essentially asking whether, on a proper construction of Article 13B(b) of the Sixth Directive, the grant, by the owner of premises to an owner of a cigarette vending machine, of the right to install the machine, and to operate and maintain it in the premises for a period of two years, in a place nominated by the owner of the premises, in return for a percentage of the gross profits on the sales of cigarettes and other tobacco goods in the premises, but with no rights of possession or control being granted to the owner of the machine other than those expressly set out in the agreement between the parties, constitutes a letting of immovable property within the meaning of that provision.
Hvor mange produkter af gensoja og genmajs blev i det nævnte tidsrum kontrolleret for korrekt mærkning i henhold til forordning (EF) nr. 1139/98?
Secondly, the agreement does not confer on SC the right to control or restrict access to the area where the machines are placed.
Forbundskansleren, som gennemførelsen af forordning nr. 1139/98 var blevet henlagt under, besvarede det første og andet spørgsmål, men afslog ved afgørelse af 10. februar 2000 at besvare tredje, fjerde og femte spørgsmål under henvisning til, at de ønskede oplysninger ikke udgjorde miljøoplysninger i UIG's § 2's forstand.
'On a proper construction of Article 13B(b) 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: umform basis of assessment, the grant, by the owner of premises to an owner of a cigarette vending machine, of the right to install the machine, and to operate and maintain it in the premises for a period of two years, in a place nominated by the owner of the premises, m return f or a percentage of the gross profits on the sales of cigarettes and otiter tobacco goods in the premises, but with no rights of possession or control being granted to the owner of the machine other than those expressly set out in the agreement between the parties, does not amount to a letting of immovable property wohin the meaning o f that provision.'
Ifølge sagsøgeren kan indtagelsen af denne form for levnedsmidler have følger for sundheden og miljøet.
Advocate General S. Alber delivered his Opinion at the sitting of the Fifth Chamber on 10 October 2002.
Om de præjudicielle spørgsmål
He proposed that the Court should answer as follows: