natgillin/translations-raw huggingface dataset:
Hun gør gældende, at hun på dette grundlag havde ret til at være omfattet af den reducerede sats for 1991 og 1992 i medfør af momslovens artikel 40, nr. 4, litra b), og af mellemsatsen for 1993 og 1994 i medfør af samme lovs artikel 40, nr. 3, i den affattelse af loven, der fremgår af finansloven af 20. december 1991.
In the exercise of such an activity, the personal element is of special importance and such exercise always involves a large measure of independence in the accomplishment of the professional activities.
Afgiftsmyndigheden har derimod bestridt, at der foreligger et liberalt erhverv i forbindelse med virksomheden som administrator for ejerforeninger, således som denne virksomhed omhandles i de luxembourgske bestemmelser. Det gøres gældende, at der forelå en virksomhed, som var adskilt fra virksomheden som formueforvalter, at udøvelsen heraf ikke krævede særlige kvalifikationer, og at virksomheden bestod i ren varetagelse, under tilsyn af ejerforeningens generalforsamling, af driften af en ejendoms fælles bestanddele.
'It is for each Member State to determine and define the transactions to which may be applied a reduced rate under Article 12(4) 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, until 31 December 1992, and under Article 28(2)(e) of that directive as amended by Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388 (approximation of VAT rates), as from 1 January 1993, subject to the necessity to respect the principle of neutrality of the value added tax.
Tribunal d'arrondissement de Luxembourg har fundet, at den for retten verserende tvist nødvendiggør en fortolkning af sjette direktivs bilag F, punkt 2.
The liberal professions mentioned in Annex F(2) to the Sixth Directive 77/388 are activities which involve a marked intellectual character, require a high-level qualification and are usually subject to clear and strict professional regulation.
Retten har derfor besluttet at forelægge Domstolen to præjudicielle spørgsmål.
In the exercise of such an activity, the personal element is of special importance and such exercise always involves a large measure of independence in the accomplishment of the professional activities.'
Christiane Urbing-Adam har indbragt denne afgørelse for Tribunal d'arrondissement.
Case C-457/99 Commission of the European Communities ν Hellenic Republic Agriculture
udøves af virksomhed som den, der administratorer for ejerforeninger.
Directive 95/69/E C —Animal nutrition
de bestemmelser i sjette direktiv, der nævnes i denne doms præmis 34 — indtil 31. december 1992 var undergivet en reduceret sats på 6%, som med virkning fra 1. januar 1993 blev forhøjet til 12%.
(Failure by a Member State to fulfil its obligations — Non-implementation) (Fourth Chamber) operating in the animal feed sector and amending Directives 70/524/EEC, 74/63/EEC, 79/373/EEC and 82/471/EEC; and
For øvrigt er det, i overensstemmelse med sjette direktivs artikel 28, stk. 3, litra b) - som bilag F refererer til — under de foreliggende omstændigheder i den berørte medlemsstat, at de i bilaget omhandlede transaktioner kan fritages fra moms i overgangsperioden.
By application lodged at the Registry of the Court of Justice on 1 December 1999, the Commission of the European Communities brought an action under Article 226 EC for a declaration that, by failing to adopt the laws, regulations and administrative provisions necessary to comply with:
Det står fast, at bilag H ikke nævner de liberale erhverv som sådanne.
Commission Directive 97/72/EC of 15 December 1997 amending Council Directive 70/524/EEC concerning additives in feedingstuffs,
Heraf følger, at fastlæggelsen og definitionen af de transaktioner, på hvilke der kan anvendes en reduceret sats på grundlag af disse bestemmelser i sjette direktiv, henhører under de pågældende medlemsstaters kompetence.
Council Directive 95/53/EC of 25 October 1995 fixing the principles governing the organisation of official inspections in the field of animal nutrition; the Hellenic Republic has failed to fulfil its obligations under the EC Treaty and those directives.
For imidlertid at give den forelæggende ret en hensigtsmæssig vejledning må der fremhæves visse forhold, som karakteriserer de liberale erhverv i den betydning, hvori begrebet er anvendt i sjette direktivs bilag F, punkt 2.
The Hellenic Republic acknowledged in its defence that it had not transposed Directives 95/53, 95/69 and 97/72 within the periods prescribed therein.
Ved udøvelsen af denne kompetence skal medlemsstaterne dog overholde princippet om afgiftsneutralitet.
Council Directive 95/69/EC of 22 December 1995 laying down the conditions and arrangements for approving and registering certain establishments and intermediaries
Dette princip er blandt andet til hinder for, at sammenlignelige varer eller tjenesteydelser, som konkurrerer indbyrdes, behandles momsmæssigt forskelligt, således at de pågældende varer eller tjenesteydelser skal pålægges en ensartet sats (jf. i denne retning dom af 3.5.2001, sag C-481//98, Kommissionen mod Frankrig).
Declares that, by failing to adopt, within the prescribed period, the laws, regulations and administrative provisions necessary to comply with Council Directive 95/69/EC of 22 December 1995 laying down the conditions and arrangements for approving and registering certain establishments and intermediaries operating in the animal feed sector and amending Directives 70/524/EEC, 74/63/EEC, 79/373/EEC and 82/471/EEC, the Hellenic Republic has failed to fulfil its obligations under that directive;
Dette bør også være tilfældet for den behandling, man i Storhertugdømmet Luxembourg giver de liberale erhverv, som - i overensstemmelse med
Advocate General S. Alber delivered his Opinion at the sitting of the Fourth Chamber on 14 June 2001.
merværdiafgiftssystem og om ændring af direktiv 77/388 (indbyrdes tilnærmelse af momssatserne) — med virkning fra 1. januar 1993 — med forbehold af iagttagelsen af princippet om merværdiafgiftens neutralitet.
(Failure by a Member State to fulfil its obligations Directive 97/59/EC) (Fourth Chamber) reasoned opinion, the Commission has brought the present action.
Ved de i bilag F, punkt 2, til sjette direktiv 77/388 omhandlede liberale erhverv forstås virksomhed, som frembyder en udpræget intellektuel karakter, kræver et højt kvalifikationsniveau og sædvanligvis er undergivet præcise og strenge erhvervsfaglige regler.
In that connection, it should be recalled that, according to the Court's settled case-law, a Member State may not plead situations in its internal legal order, including those resulting from its federal organisation, in order to justify a failure to comply with the obligations and timelimits laid down in a directive (see, in particular, Case C-298/95 Commission ν Germany, and Case C-236/99 Commission ν Belgium).
Det personlige element ved udøvelsen af en sådan virksomhed har en ganske særlig betydning, og udøvelsen forudsætter under alle omstændigheder en stor selvstændighed ved udførelsen af erhvervet.«
By application lodged at the Court Registry on 23 March 2000, the Commission of the European Communities brought an action for a declaration that, by failing to adopt and/or notify to the Commission the laws, regulations and administrative provisions necessary to comply with Commission Directive 97/59/EC of 7 October 1997 adapting to technical progress Council Directive 90/679/EEC on the protection of workers from risks related to exposure to biological agents at work (seventh individual Directive within the meaning of Article 16(1) of Directive 89/391/EEC), the Republic of Austria has failed to fulfil its obligations under Article 2(1) of that directive.
Generaladvokat A Tizzano fremsatte forslag til afgørelse i retsmødet (Anden Afdeling') den 29. marts 2001.
According to Article 2(1) of the directive, Member States were to bring into force the laws, regulations and administrative provisions necessary to comply with this directive by 31 March 1998 and immediately inform the Commission thereof.
Han foreslog Domstolen at erklære, at den ikke har kompetence til at udtale sig vedrørende de af Tribunal d'arrondissement (Luxembourg) forelagte præjudicielle spørgsmål. Under alle omstændigheder angår sjette direktivs artikel 28, stk. 3 og, bilag F transaktioner, der kan momsfritages, ikke transaktioner som dem, der er tvist om i hovedsagen, og som er undergivet en reduceret momssats; følgelig er definitionen af de sidst nævnte herunder begrebet »liberalt erhverv« et spørgsmål, der i sagen er uden betydning for fællesskabsretten, men som henhører under medlemsstaternes kompetence.
Moreover, the Court has repeatedly held that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation in the Member State as it stood at the end of the period laid down in the reasoned opinion, and that the Court may not take account of any subsequent changes (see, inter alia, Case C-435/99 Commission ν Portugal and Case C-266/99 Commission ν France).
Sag C-457/99 Kommissionen for De Europæiske Fællesskaber / Den Hellenske Republik Landbrug
As it had received no communication from the Austrian Government concerning measures implementing the directive, by letter of 16 July 1998 the Commission sent the Austrian Republic formal notification to submit its observations in this regard within two months.
»Traktatbrud - direktiv 951691EF foderstoffer — manglende gennemførelse« (Fjerde Afdeling)
Since the directive was not completely implemented into Austrian law before the expiry of the two-month period prescribed in the
Rådets direktiv 95/53/EF af 25. oktober 1995 om principperne for tilrettelæggelse af offentlig kontrol på foderstofområdet,
In accordance with the case-law cited in the previous paragraph, the various measures which, the Republic of Austria states, were adopted after the expiry of that period, even if they constitute proper implementation of the directive, are not relevant in the context of the present action.
og om ændring af direktiv 70/524/EØF, 74/63/EØF, 79/373/EØF og 82/471/EØF, og har tilsidesat sine forpligtelser i henhold til EF-traktaten og ovennævnte direktiver.
protection of workers from risks related to exposure to biological agents at work (seventh individual Directive within the meaning of Article 16(1) of Directive 89/391/EEC), the Republic of Austria has failed to fulfil its obligations under Article 2(1) ofthat directive;
Kommissionens direktiv 97/72/EF af 15. december 1997 om ændring af Rådets direktiv 70/524/EØF om tilsætningsstoffer til foderstoffer,
Advocate General L.A. Geelhoed delivered his Opinion at the sitting of the Fourth Chamber on 3 May 2001.
»1) Den Hellenske Republik har tilsidesat sine forpligtelser i henhold til Rådets direktiv 95/69/EF af 22. december 1995 om betingelser og bestemmelser for godkendelse og registrering af visse foderstofvirksomheder og mellemhandlere og om ændring af direktiv 70/524/EØF, 74/63/EØF, 79/373/EØF og 82/471/EØF, idet den ikke har vedtaget de love og administrative bestemmelser, der er nødvendige for at efterkomme direktivet.
As it had received no communication from the Austrian Government concerning measures implementing the directive, by letter of 25 August 1998 the Commission sent the Austrian Republic formal notification to submit its observations in this regard within two months.
Sag C-110/00 Kommissionen for De Europæiske Fællesskaber / Republikken Østrig Socialpolitik
In that connection, it should be recalled that, according to the Court's settled case-law, a Member State may not plead situations in its internal legal order, including those resulting from its federal organisation, in order to justify a failure to comply with the obligations and timelimits laid down in a directive (see, in particular,
»Traktatbrud - direktiv 97/59/EF«
According to Article 2(1) of the directive, Member States were to bring into force the laws, regulations and administrative provisions necessary to comply with this directive by 30 June 1998 and immediately inform the Commission thereof.
Det bemærkes hertil, at en medlemsstat - i overensstemmelse med Domstolens faste praksis - ikke kan påberåbe sig bestemmelser, fremgangsmåder eller forhold i sin nationale retsorden, herunder statens føderale struktur, til støtte for, at forpligtelser og frister, der følger af et direktiv, ikke overholdes (jf. bl.a. dom af 12.12.1996, sag C-298/95, Kommissionen mod Tyskland, og af 6.7.2000, sag C-236/99, Kommissionen mod Belgien).
Moreover, the Court has repeatedly held that the question whether a Member State has failed to fulfil its obligations must be determined by reference to the situation in the Member State as it stood at the end of the period laid down in the reasoned opinion, and that the Court may not take account of any subsequent changes (see, inter alia, Case C-435/99 Commission ν Portugal, and Case C-266/99 Commission ν France).
Ved stævning indleveret til Domstolens Justitskontor den 23. marts 2000 har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Republikken Østrig har tilsidesat sine forpligtelser i henhold til artikel 2, stk. 1, i Kommissionens direktiv 97/59/EF af 7. oktober 1997 om tilpasning til de tekniske fremskridt i forbindelse med Rådets direktiv 90/679/EØF om beskyttelse af arbejdstagerne mod farerne ved at være udsat for biologiske agenser under arbejdet (syvende særdirektiv i henhold til artikel 16, stk. 1, i direktiv 89/391/EØF), idet den ikke har vedtaget og/eller underrettet Kommissionen om de love og administrative bestemmelser, der er nødvendige for at efterkomme direktivet.
It is apparent from the documents before the Court that the Republic of Austria admits that it had not adopted, prior to the expiry of the period of two months set by the reasoned opinion, the measures necessary to implement the directive fully in national law. In accordance with the case-law cited in the previous paragraph, the various measures which, the Republic of Austria states, were adopted after the expiry of that period, even if they constitute proper implementation of the directive, are not relevant in the context of the present action.
Kommissionen anlagde nærværende sag, da gennemførelsen af direktivet i østrigsk ret ikke var fuldendt inden udløbet af fristen på to måneder, der var fastsat i den begrundede udtalelse.
Advocate General L.A. Geelhoed delivered his Opinion at the sitting of the Fourth Chamber on 5 April 2001.
Generaladvokat L.A Geelhoed fremsatte forslag til afgørelse i retsmødet (Fjerde Afdeling) den 3. maj 2001.
(Fourth Chamber) the Netherlands has failed to fulfil its obligations under that directive.
»a) Fastslå at Republikken Østrig har tilsidesat sine forpligtelser i henhold til Kommissionens direktiv 97/59/EF af 7. oktober 1997 om tilpasning til de tekniske fremskridt i forbindelse med Rådets direktiv 90/679/EØF om beskyttelse af arbejdstagerne mod farerne ved at være udsat for biologiske agenser under arbejdet (syvende særdirektiv i henhold til artikel 16, stk. 1, i direktiv 89/391/EØF), idet den ikke har vedtaget de love og administrative bestemmelser, der er nødvendige for at efterkomme direktivet.
By application lodged at the Court Registry on 26 June 2000, the Commission of the European Communities brought an action under Article 226 EC for a declaration that by failing to bring into force or to communicate all of the laws, regulations and administrative provisions necessary to comply with Directive 95/47/EC of the European Parliament and of the Council of 24 October 1995 on the use of standards for the transmission of television signals the Kingdom of
»Traktatbrud - direktiv (Fjerde Afdeling) efterkomme direktivet senest den 30. juni 1998, og straks underretter Kommissionen herom.
Advocate General A. Tizzano delivered his Opinion at the sitting of the Fourth Chamber on 14 June 2001.
Kommissionen anlagde nærværende sag, da gennemførelsen af direktivet i østrigsk ret ikke var fuldendt inden udløbet af fristen på to måneder, der var fastsat i den begrundede udtalelse.
Case T-171/99 Corus UK Ltd ν Commission of the European Communities ECSC
Det bemærkes hertil, at en medlemsstat - i overensstemmelse med Domstolens faste praksis - ikke kan påberåbe sig bestemmelser,
(Action for damages — Recovery of undue payments — Harm suffered by reason of a partially annulled decision)
Portugal, og af 8.2.2001, Kommissionen mod Frankrig).
(a) order the Commission to pay to it the sum of £3 533 474, or such other sum as the Court deems appropriate;
fremgangsmåder eller forhold i sin nationale retsorden, herunder statens føderale struktur, til støtte for, at forpligtelser og frister, der følger af et direktiv, ikke overholdes (jf. bla. dom af 12.12.1996, sag C-298/95, Kommissionen mod Tyskland, og af 6.7.2000, sag C-236/99, Kommissionen mod Belgien).
On 16 February 1994 the Commission adopted Decision 94/215/ECSC relating to a proceeding pursuant to Article 65 of the ECSC Treaty concerning agreements and concerted practices engaged in by European producers of beams, by which it found, inter alia, that the applicant had participated in a series of infringements on the Community market in steel beams and imposed on it a fine of ECU 32 million.
Det fremgår imidlertid af sagen, at Republikken Østrig anerkender, at den ikke inden udløbet af fristen i den begrundede udtalelse har truffet de foranstaltninger, der er nødvendige for en fuldstændig gennemførelse af direktivet i national ret.
order the Commission to pay to it interest on that sum at a rate which the Court considers to be just in all the circumstances from 24 April 1999 until final judgment;
I overensstemmelse med den retspraksis, der er nævnt i foregående præmis, er de forskellige foranstaltninger, som den pågældende medlemsstat har erklæret at have truffet efter udløbet af fristen, ikke relevante for den foreliggende sag, selv om de udgør en korrekt gennemførelse af direktivet.
By application lodged at the Registry of the Court on 13 April 1994, the applicant brought an action seeking annulment of that decision.
Desuden har Domstolen gentagne gange fastslået, at spørgsmålet om, hvorvidt der foreligger et traktatbrud, vurderes på baggrund af forholdene i medlemsstaten, som de var ved udløbet af fristen i den begrundede udtalelse, og at ændringer af forholdene i tiden derefter ikke kan tages i betragtning af Domstolen (jf. bla. dom af 12.12.2000, sag C-435/99, Kommissionen mod
order the Commission to pay to it interest at 8% per annum on the amounts mentioned under subparagraphs (a) and (b) above as from the date of final judgment in this case until payment thereof; in the alternative, pursuant to Article 34 CS:
»1) Republikken Østrig har tilsidesat sine forpligtelser i henhold til artikel 2, stk 1, i Kommissionens direktiv 97/65/EF af 26. november 1997 om tredje tilpasning til de tekniske fremskridt af Rådets direktiv 90/679/EØF om beskyttelse af arbejdstagerne mod farerne ved at være udsat for biologiske agenser under arbejdet, idet den ikke inden for den fastsatte frist har vedtaget alle de love og administrative bestemmelser, der er nødvendigefor at efterkomme direktivet
By judgment of 11 March 1999 in Case T-151/94 British Steel ν Commission, summary publication ('the steelbeams judgment'), the Court annulled Article 1 of Decision 94/215, in so far as that article found that the applicant had participated in an agreement to share the Italian market which had lasted three months, and set at EUR 20 million the amount of the fine imposed on the applicant by Article 4 of that decision.
Republikken Østrig betaler sagens omkostninger.«
On 23 April 1999 the Commission repaid to the applicant the sum of EUR 12 million, this being the difference between the amount of the fine paid on 2 June 1994 and that set by the Court.
Generaladvokat L.A. Geelhoed fremsatte forslag til afgørelse i retsmødet (Fjerde Afdeling) den 5. april 2001.
declare that, as a result of the Commission's fault, the applicant has suffered direct and special harm in being unlawfully deprived of the use of EUR 12 000 000 from 2 June 1994;
»a) Fastslå at Republikken Østrig har tilsidesat sine forpligtelser i henhold til Kommissionens direktiv 97/65/EF af 26. november 1997 om tredje tilpasning til de tekniske fremskridt af Rådets direktiv 90/679/EØF om beskyttelse af arbejdstagerne mod farerne ved at være udsat for biologiske agenser under arbejdet, idet den ikke har vedtaget de love og administrative bestemmelser, der er nødvendige for at efterkomme direktivet.
refer the case to the Commission and order it to adopt appropriate measures in order to ensure equitable redress for the harm directly resulting from its conduct, and to pay appropriate damages as far as may be necessary.
Sag C-254/00 Kommissionen for De Europæiske Fællesskaber / Kongeriget Nederlandene Fri udveksling af tjenesteydelser
judgment, namely EUR 12 million, invested at an average interest rate of 4.613% during the period from 3 June 1994 to 23 April 1999, taking account of the quarterly capitalisation of interest, yielded a return for the ECSC of EUR 3 016 608.
»Traktatbrud - manglende gennemførelse af direktiv 95/47/EF inden for den fastsatte frist - standarder for transmission af tv-signaler« (Fjerde Afdeling) om alle de lovgivningsmæssige og administrative foranstaltninger, der er nødvendige for at efterkomme direktivet.
It follows that the claim under Article 34 CS must be dismissed as unfounded in so far as it seeks declarations, first, that Decision 94/215 is vitiated by faults of such a nature as to render the Community liable and, second, that the applicant has suffered direct and special harm within the meaning of that provision.
Den nederlandske regering har anerkendt, at der er indtrådt en forsinkelse med gennemførelsen af direktiv 95/47, og har tilføjet, at direktivet vil være fuldstændigt gennemført i nederlandsk ret, når ændringsloven til Telecommunicatiewet er vedtaget i det nederlandske parlament.
Although the applicant has invoked distinct legal bases for these heads of claim, namely Article 40 CS for the primary claim and Article 34 CS for the alternative claims, there is no need to take account of possible errors made by it in designating the text applicable to one or other of the claims since the purpose of the proceedings and summary of the pleas in law appear sufficiently clearly from the application (see, by analogy, Case 12/68 Χ ν Audit Board).
Ved stævning indleveret til Domstolens Justitskontor den 26. juni 2000 har Kommissionen for De Europæiske Fællesskaber i medfør af artikel 226 EF anlagt sag med påstand om, at det fastslås, at Kongeriget Nederlandene har tilsidesat sine forpligtelser i henhold til Europa-Parlamentet og Rådets direktiv 95/47/EF af 24. oktober 1995 om standarder for transmission af tv-signaler, idet det ikke har truffet eller ikke har givet meddelelse
In the present case, however, the applicant argues that the fault consists not only in the illegality of Decision 94/215 itself but also in the refusal of the Commission to pay it interest, which fact, in its view, justifies it in basing its primary claim on Article 40 CS.
»1) Kongeriget Nederlandene har tilsidesat sine forpagteiser i henhold til Europa-Parlamentet og Rådets direktiv 95/47/EF af 24. oktober 1995 om standarder for transmission af tv-signaler, idet det ikke har truffet og ikke har givet meddelelse om alle de lovgivningsmæssige og administrative foranstaltninger, der er nødvendige for at efterkomme direktivet
The reasons underlying Article 176 of the EC Treaty constitute grounds for accepting that the same principles apply in the context of the implementation of Article 34 CS.
Kongeriget Nederlandene betaler sagens omkostninger.*
It follows that the application must be dismissed in so far as it is founded on Article 40 CS.