natgillin/translations-raw huggingface dataset:
Det fremgår af tiltrædelsesakten, at Republikken Finland i løbet af den i sjette direktivs artikel 28 omhandlede overgangsperiode kan vedblive at indrømme fritagelse for moms på tjenesteydelser, præsteret af forfattere og kunstnere, herunder udøvende kunstnere som opført i sjette direktivs bilag F, punkt 2, så længe nogen af de gamle medlemsstater gør brug af den samme undtagelse.
Between 23 and 27 April 1990 and between 28 January and 1 February 1991, officials of the Commission carried out two joint inspections in Italy pursuant to Article 18(2) of Regulation No 1552/89.
Det er ubestridt, at den i sjette direktivs bilag F, punkt 2, nævnte fritagelse er en undtagelse, der afviger fra den harmonisering af momsordningerne, som er omhandlet i dette direktiv.
According to the inspection report, the conditions subject to which the Commission had agreed to the principle of the deductions at issue did not appear to have been entirely satisfied.
Det bemærkes, at det fremgår af fast praksis, at de udtryk, der anvendes til at betegne de
In addition, in the inspection report the Commission indicated that it considered that the
En sådan overdragelse udgør således en levering af goder, der ikke er fritaget.
In that letter it claimed that: by failing to take appropriate action in the light of the Commission's observations following the inspections carried out by it, and
En streng fortolkning er så meget desto mere berettiget i sagen som sjette direktivs bilag F, punkt 2, ikke er en harmoniseret fritagelse, der eren integrerende del af momsordningen, men er en fritagelse, der kun er tilladt i en overgangsperiode.
by continuing to deduct unilaterally amounts from its payments of own resources without the Commission's agreement and without complying with the Commission's request to justify those deductions, thereby creating a risk of unjustified diminution of Community own resources,
1 modsætning til det af Republikken Finland anførte, kan det ikke udledes af det formål, der forfølges med fritagelsen af tjenesteydelser, der præsteres af kunstnere, eller af fritagelsens retlige sammenhæng, dvs. de andre bestemmelser i sjette direktiv, der finder anvendelse på kulturelle aktiviteter, at fritagelsen ligeledes kan omfatte den første levering af kunstgenstande.
In their reply of 20 January 1992, the Italian authorities disputed the conclusions in the Commission's inspection report, stating that the Italian rules and controls provided appropriate guarantees and that it was for the Commission to prove the contrary.
Under hensyn til det ovenfor anførte skal kunstnerens første overdragelse af et kunstværk anses for en levering af et gode og skal derfor ikke anses for fritaget.
In a letter of 3 June 1992, the Commission reminded the Italian authorities that the inspection report had disclosed inadequate monitoring.
Det følger af en streng fortolkning af ordlyden af den omhandlede fritagelse, at begrebet tjenesteydelser præsteret af kunstnere ikke dækker levering af kunstgenstande, selv ikke i det tilfælde, hvor leveringen gennemføres af
That method was based on a division of the total amounts of duty established for the Italian Republic and the Republic of San Marino by reference to the number of inhabitants of the two States, corrected by a coefficient to reflect their respective levels of wealth.
»1) Republikken Finland har tilsidesat sine forpligtelser i henhold til artikel 2 i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag, idet den har opretholdt en lovgivning hvorefter savel salg af en kunstgenstand, der foretages af kunstneren enten direkte eller gennem en mellemmand, som en kunstners indførsel af et kunstværk, der ejes af kunstneren, er fritaget for merværdiafgift.
By letter of 8 August 1994, the Italian Republic confirmed its reservations regarding a flat-rate calculation, disputing its lawfulness and referring to certain factors which in its view could not be evaluated by a statistical method.
Generaladvokat L.A. Geelhoed fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 20. september 2001.
The Commission maintains that, since the Italian Republic has sought to reduce the amount of its indebtedness to the Community in respect of
Sag C-310/99 Den Italienske Republik / Kommissionen for De Europæiske Fællesskaber Statsstøtte
That was precisely not the situation with regard to imported goods destined for San Marino.
Kommissionen meddelte ved samme skrivelse ligeledes den italienske regering sin beslutning om at indlede den samme procedure vedrørende støtten til omdannelse af UAA til ikketidsbegrænsede aftaler som omhandlet i artikel 15 i lov nr. 196/97.
own resources by amounts allegedly corresponding to duties relating to imports destined for San Marino, it is for the Italian Republic to prove that those imports are in fact destined for San Marino and that the duties relating to them do not therefore constitute Community own resources.
Ved stævning indleveret til Domstolens Justitskontor den 13. august 1999 har Den Italienske Republik i medfør af artikel 230, stk. 1, EF anlagt sag med påstand om annulla tion af Kommissionens beslutning 2000/128/EF af 11. maj 1999 om Italiens støtteordning for foranstaltninger til fordel for beskæftigelsen, og subsidiært om annulla tion af denne beslutning, for så vidt det heri er fastsat, at de beløb, der udgør støtte, som er uforenelig med fællesmarkedet, skal tilbagesøges.
It follows that the introduction into the customs territory of the Community of goods destined for San Marino and the completion of the customs formalities prescribed for that destination do not in themselves constitute events giving rise to Communities' own resources by way of common customs tariff duties or other duties established or to be established by the institutions of the Communities within the meaning of Article 2 of Decisions 70/243, 85/257 and 88/376.
Den italienske regering fremsatte sine bemærkninger ved skrivelse af 4. november 1998, og ved skrivelse af 5. marts 1999 fremkom den på Kommissionens anmodning med nærmere og yderligere oplysninger.
It follows from those provisions, in conjunction with the Community customs legislation applicable to the present case, that, in principle, the relevant Community customs provisions applied to movements of goods destined for or coming from San Marino at the time of the imports in question.
Kommissionen vedtog efter afslutningen af undersøgelsesproceduren den anfægtede beslutning.
In accordance with Directive 68/312 and Regulation No 4151/88, which are applicable to the present case, the introduction of goods into the customs territory of the Community meant that those goods were subject to customs control until they were assigned a customs-approved treatment in conformity with Community law.
Den 7. maj 1997 anmeldte de italienske myndigheder et lovforslag om statsstøtte, der efterfølgende blev godkendt af parlamentet og blev til lov nr. 196/97, til Kommissionen i henhold til traktatens artikel 93, stk. 3.
The Commission's argument based on Community law on own resources, that is to say, Article 2 of Regulations Nos 2891/77 and 1552/89 and the caselaw of the Court relating thereto, therefore cannot be accepted.
Lovforslaget blev behørigt indført i registret over anmeldt støtte under nummer N 338/97.
The same is true as regards the conclusions drawn by the Commission from the applicability of those provisions in regard to the apportionment of the burden of proof.
I den anfægtede beslutning undersøges hver for sig dels indholdet af lov nr. 863/84, nr. 407/90, nr. 169/91 og nr. 451/94, der ikke er anmeldt, dels indholdet af lov nr. 196/97, der blev behørigt anmeldt som lovforslag.
Imports from third countries of goods destined for San Marino — at issue in the present case — were the subject of a specific customs-approved treatment recognised by Community law, namely the customs procedure under the San Marino/Italy Agreement. This is confirmed, in particular, by Article 2 of Regulations Nos 1496/68 and 2151/84 read in conjunction with paragraph 3 of the Annex thereto.
Kommissionen undersøgte på grundlag af oplysningerne fra de italienske myndigheder andre støtteordninger, der vedrørte denne sektor, nemlig lov nr. 863/84, nr. 407/90, nr. 169/91 og nr. 451/94. Da lovene allerede fandt anvendelse, blev de indført i registret over uanmeldt støtte under nummer NN 164/97.
It is clearly the case that the introduction into the customs territory of the Community of goods destined for San Marino and their subjection to the customs formalities prescribed for that destination do not in themselves give rise to a customs debt within the meaning of the Community customs provisions to which the Commission refers.
For så vidt angår den statsstøtteordning, der blev fastsat ved de første fire love, bestemmer den anfægtede beslutnings artikel 1 følgende:
As regards the Commission's argument that it is necessary to apply by analogy in this case the caselaw of the Court mitigating the burden of proof in connection with the clearance of EAGFF accounts, it should be observed that that case-law, inasmuch as it relates to the shortcomings in the controls carried out by a Member State, concerns Commission decisions based on Article 5(2)(c) of Regulation (EEC) No 729/70 of the Council of 21 April 1970.
Ved skrivelse af 17. august 1998, der er offentliggjort i De Europæiske Fællesskabers Tidende meddelte Kommissionen den italienske regering sin beslutning om at indlede proceduren efter traktatens artikel 93, stk. 2, vedrørende den støtte til ansættelse ved hjælp af uddannelses- og
It follows from Article 2(a) of Directive 79/623 and Article 2(l)(a) of Regulation No 2144/87, which are applicable to the present case, that, in order for a customs debt to arise within the meaning of those provisions, goods liable to import duties must be placed in free circulation within the customs territory of the Community.
uddannelses- og arbejdsaftaler, er forenelige med fællesmarkedet og med EØS-aftalen, på betingelse af, at de vedrører: socialt formål, ikke uden videre kan medføre, at de falder uden for begrebet statsstøtte i artikel 87 EF.
of the amounts mentioned above was proportionate to the extent of the shortcomings found in the system of controls and to the ensuing risk of wholesale losses, as a result of those shortcomings, for the Communities' own resources.
oprettelse af nye arbejdspladser i den støttemodtagende virksomhed til fordel for arbejdstagere, der endnu ikke har fundet et job, eller som har mistet det, de havde, som omhandlet i retningslinjerne for beskæftigelsesstøtte ansættelse af arbejdstagere, der har særlig vanskeligt ved (igen) at komme ud på arbejdsmarkedet. ...
In particular, it follows from that obligation that where, as here, the Commission is largely dependent on the information provided by the Member State concerned, that Member State is required to make supporting documents and other relevant documentation available to the Commission under reasonable conditions, to enable it to verify whether, and, as the case may be, to what extent the amounts concerned relate to Communities' own resources.
De betingelser, som en støtteforanstaltning skal opfylde for at være forenelig med fællesmarkedet, er defineret ved de undtagelser, som er fastsat i artikel 87, stk. 2 og 3, EF. Det skal i denne forbindelse anføres, at Kommissionen kan pålægge sig selv retningslinjer for udøvelsen af sit skøn ved retsakter såsom retningslinjerne, for så vidt som disse retsakter indeholder vejledende regler om den praksis, som denne institution vil følge, og hvis ikke de indebærer en afvigelse fra traktatbestemmelserne.
It is apparent from the documents before the Court that, following the joint inspections and the sending of the inspection report which established the existence of serious problems as regards monitoring by the Italian authorities of imports destined for San Marino, the parties engaged, albeit at times with difficulty, in a dialogue regarding the existence within the total amount of the deductions in question of a component corresponding to own resources and, where appropriate, regarding the exact determination of that component.
Hvad angår den støtteordning, der blev fastsat ved lov nr. 196/97, bestemmer den anfægtede beslutnings artikel 2 følgende:
It must be observed, however, that, in the present case, the parties have not exhausted the possibilities that dialogue and sincere cooperation offer in this respect.
Den italienske regering har hverken bestridt eller udtrykt tvivl om retningslinjerne for beskæftigelsesstøttes forenelighed med artikel 87 EF.
In the light of that case-law, it should be observed that, in the circumstances of the present case, the implementation of the arrangements relating to imports destined for San Marino creates an obligation on the part of the Italian Republic to take, in sincere cooperation with the Commission, the measures needed to ensure the application of the Community provisions relating to establishment of possible own resources.
Der er intet, der viser, at Kommissionens skønsmæssige vurdering inden for området er åbenbart fejlbehæftet eller medfører magtfordrejning.
That obligation was given more specific expression, with regard to verifications, in Article 18 of Regulations Nos 2891/77 and 1552/89.
»Italien træffer alle nødvendige foranstaltninger for at tilbagesøge støtte, som ikke opfylder de i artikel 1 og 2 omhandlede betingelser, og som allerede ulovligt er udbetalt til støttemodtagerne.
That provision aims, in particular, to ensure that own resources are not lost by reason of unjustified determinations of duties as accruing to Member States.
Det skal i denne forbindelse bemærkes, at den omstændighed, at statslige interventioner har et
Orders the Commission of the European Communities to bear two thirds of the costs and the Italian Republic to bear one third of the costs. '
Kommissionen har i denne forbindelse hverken tilsidesat fællesskabsretten eller begået magtfordrejning.
Advocate General F.G. Jacobs delivered his Opinion at the sitting of the Fifth Chamber on 22 November 2001.
Det skal fastslås, at denne begrundelse er fuldt ud i overensstemmelse med Domstolens praksis.
He proposed that the Court should:
Kommissionen var berettiget til at fortolke dette begreb ved udøvelsen af sin skønsbeføjelse.
(2) order the parties to bear their own costs.'
Det fjerde specifikke anbringende: tilsidesættelse af fællesskabsretten, magtfordrejning og manglende begrundelse for så vidt angår omdannelsen af UAA til ikketidsbegrænsede aftaler
Case C-169/00 Commission of the European Communities ν Republic of Finland Taxation
Det skal i denne forbindelses erindres, at Kommissionen i den anfægtede beslutnings punkt 104-109 har tilføjet, at den ser velvilligt på støtteforanstaltninger til omdannelse af tidsbegrænsede arbejdspladser til ikketidsbegrænsede arbejdspladser, hvis de indebærer »nettoskabelse af faste arbejdspladser, der ikke fandtes forinden«.
(Failure by a Member State to fulfil its obligations — Sixth VAT Directive, Articles 2 and 28(3)(b) and point 2 of Annex F—Act of Accession of the Republic of Finland — Exemption for the services supplied by authors, artists and performers of works of art — Derogating provisions) (Fifth Chamber)
Det andet og tredje specifikke anbringende: tilsidesættelse af fællesskabsretten og magtfordrejning for så vidt angår fastlæggelsen af den del af støtten, der anses for lovlig, samt manglende begrundelse hvad angår fastlæggelsen af den del af støtten, der anses for ulovlig
By application lodged at the Court Registry on 8 May 2000, the Commission of the European Communities brought an action under Article 226 EC for a declaration that, by maintaining in force legislation under which supplies of works of art by artists or their agents and imports of works of art bought directly from artists are exempted from value added tax ('VAT'), the Republic of Finland has failed to fulfil its obligations under Article 2 of the Sixth Council Directive 77/388/EEC of 17 May 1977.
Detfemte specifikke anbringende: tilsidesættelse og fejlagtig anvendelse af artikel 87, stk 3, litra a), EF samt manglende begrundelse
Having given the Republic of Finland formal notice to submit its observations, on 4 November 1998 the Commission sent a reasoned opinion requesting that Member State to take the measures necessary to comply therewith within two months of the date of notification.
Det skal i lyset af denne retspraksis fastslås, at Kommissionens bedømmelse, der fremgår af den anfægtede beslutnings punkt 95 og 96, og som i øvrigt svarer til punkt 22 i retningslinjerne for beskæftigelsesstøtte og punkt 3.5 og 4.17 i retningslinjerne for statsstøtte med regionalt
Taking the view that, by maintaining in force in its national law measures under which supplies of works of art by artists or their agents and imports of works of art bought directly from artists were exempted from VAT, the Republic of Finland was contravening the terms of the Sixth Directive, and in particular Article 2 thereof, the Commission brought the present proceedings.
De kriterier, som Kommissionen har anvendt i den anfægtede beslutnings punkt 91 for at nå til sin konklusion, er opregnet i beslutningens punkt 71, der henviser til retningslinjerne for beskæftigelsesstøtte.
It is clear from the Act of Accession that, during the transitional period referred to in Article 28 of the Sixth Directive, the Republic of Finland may continue to exempt from VAT services supplied by authors, artists and performers referred to in point 2 of Annex F to the Sixth Directive, so long as the same exemption is
der er fastsat for denne foranstaltninger, omdannelse.
applied by any of the States which were already Members.
sigte, hverken er i strid med ordlyden af eller ånden i artikel 87, stk. 3, litra a), EF og derfor ikke er behæftet med en retlig fejl.
Directive is not a harmonised exemption that is an integral part of the VAT regime, but an exemption authorised only for a transitional period.
Kommissionen var ikke forpligtet til at gå mere i detaljer i denne henseende.
An interpretation of the concept of services supplied by artists is therefore needed in order to determine whether that concept also covers the first transfer of works of art by the artist himself, as the Republic of Finland claims, or whether such a transfer is a non-exempt supply of goods, as the Commission argues.
I denne sag udgør de italienske love om UAA et støtteprogram.
It is clear from the strict wording of the exemption in question that the concept of services supplied by artists does not cover the supply of works of art, even in the case where the supply is effected by the artist or his agent.
Den anfægtede beslutning indeholder den krævede analyse af dette program og dets virkninger.
It is common ground that the exemption referred to in point 2 of Annex F to the Sixth Directive is an exception to the harmonisation of the VAT systems as set up by that Directive.
I denne sag er det åbenbart, således som generaladvokaten har anført i punkt 45 i forslaget til afgørelse, at den støtte, der er fastsat i den italienske lovgivning, ikke er begrænset til regioner, der kan drage fordel af denne undtagelse.
It is settled caselaw that the terms used to specify the exemptions which constitute exceptions to the general principle that VAT is to be levied on all services supplied for consideration by a taxable person must be interpreted strictly.
Den anfægtede beslutning mangler heller ikke en begrundelse.
A strict interpretation is even more appropriate in this case as point 2 of Annex F to the Sixth
Det sjette specifikke anbringende: tilsidesættelse af artikel 87 EF eller under alle omstændigheder manglende begrundelse hvad angår den måde, hvorpå den støtte, der er anset for uforenelig med fællesmarkedet, påvirker samhandelen mellem medlemsstaterne og konkurrencen
In view of the above, the first transfer of a work of art by the artist himself must be considered to be a supply of goods and therefore not exempt.
Det ottende specifikke anbringende: manglende begrundelse hvad angår behovet for eller i det mindste muligheden for at tilbagesøge den støtte, der er anset for uforenelig med fællesmarkedet
Declares that, by maintaining in force legislation exempting from value added tax the sale of a work of art by the artist, either directly or through an agent, and the importation of a work of art by the owner-artist, the Republic of Finland has failed to fulß its obligations under Article 2 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.
Kommissionen har i den anfægtede beslutnings punkt 66 illustreret dette forhold ved produktionssektoren.
Advocate General L.A. Geelhoed delivered his Opinion at the sitting of the Fifth Chamber on 20 September 2001.
Der er i denne sag intet, der tyder på, at der skulle være særlige omstændigheder, der begrunder en anden løsning.
In the same letter the Commission also informed the Italian Government of its decision to initiate the same procedure in respect of aid for converting TWECs into open-ended contracts under Article 15 of Law No 196/97.
udbetalt i strid med artikel 88, stk. 3, EF, er Kommissionen, som har beføjelse til at pålægge de nationale myndigheder at tilbagesøge støtten, ikke forpligtet til at anføre en særlig begrundelse for retten til at udøve denne beføjelse (dommen af 14.9.1994, Spanien mod Kommissionen, præmis 78, og af 17.6.1999, Belgien mod Kommissionen, præmis 82).
By application lodged at the Court Registry on 13 August 1999, the Italian Republic brought an action under the first paragraph of Article 230 EC for annulment of Commission Decision 2000/128/EC of 11 May 1999 concerning aid granted by Italy to promote employment, and, in the alternative, for annulment of that decision in so far as it provides for the recovery of sums comprising aid which is incompatible with the common market.
Kommissionen har ikke desto mindre i den anfægtede beslutnings punkt 120 og 121 anført grundene til dens beslutning om at kræve tilbagebetaling.
The procedure culminating in the contested decision
Det skal således fastslås, at den anfægtede beslutning ikke i denne henseende mangler en begrundelse.
The Italian Government set out its observations in a letter dated 4 November 1998 and, in response to a request from the Commission, provided further more specific information by letter dated 5 March 1999.
Hvad angår begrundelsespligten fremgår det af Domstolens praksis inden for statsstøtteområdet, at når en påtænkt støtte allerede er blevet
On conclusion of the examination procedure, the Commission adopted the contested decision.
Det hedder i domskonklusionen:
The contested decision
•1) Kommissionen for De Europæiske Fællesskaber frifindes.
The draft law was duly entered in the register of notified aid under number Ν 338/97.
Generaladvokat D. Ruiz-Jarabo Colomer fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 17. maj 2001.
By letter of 17 August 1998, published in the Official Journal of the European Communities, the Commission informed the Italian Government of its decision to initiate the procedure prescribed by Article 93(2) of the Treaty in respect of aid provided for by Laws Nos 863/84, 407/90,169/91 and 451/94 to promote employment through
Retten
categorised as aid for the purposes of Article 87 EC.
»Landbrug - nedsættelse af en finansiel fællesskabsstøtte — begrundelsespligt* (Første Afdeling)
As regards the aid scheme established by Law No 106/97, Article 2 of the contested decision provides as follows:
Dansk tekst foreligger endnu ikke.
Article 3 of the contested decision provides:
»Statsstøtte — begrebet statsstøtte — skattemæssige foranstaltninger — selektiv karakter -begrundet i skattesystemets art eller opbygning — støttens forenelighed med fællesmarkedet* (Tredje Udvidede Afdeling)
It follows that the criteria for the exceptions to the incompatibility defined by Article 87(1) EC must be formulated, interpreted and applied in as uniform a way as possible in order to maintain consistency and ensure equality of treatment as regards State aid.