natgillin/translations-raw huggingface dataset:
En sådan tilbagebetaling ville i øvrigt blive vanskeliggjort af det store antal transaktioner, som er blevet foretaget, og som løber op i millioner. Desuden vil de leverandører, der er pålagt afgiften på drikkevarer, som led i deres virksomhed have overvæltet afgiften på forbrugerne.
The Court states that the question submitted is wholly irrelevant to the resolution of the disputes in the main proceedings, which concern the obligation on the EKW and Wein & Co. to pay beverage duty in respect of supplies of beverages and ice cream effected for consideration, and not the question whether exemption of wine sold directly at the place of production from payment of such a duty constitutes State aid incompatible with the Treaty. It is for that reason unnecessary to reply to the third question submitted in the order for reference.
Da forbrugerne normalt ikke beholder beviset for betalingen, når de har indtaget en drikkevare eller en is, kan afgiften ikke tilbagebetales.
In those circumstances, it must be held that Article 3(2) of the excise duty directive does not require Member States to comply with all rules applicable for excise duty or VAT purposes as far as determination of the tax base, calculation of the tax, and chargeability and monitoring of the tax are concerned.
Endelig har den østrigske regering — uden at det er blevet imødegået — anført, at Kommissionens repræsentanter ved forhandlingerne om Republikken Østrigs tiltrædelse af Den Europæiske Union forsikrede, at afgiften på drikkevarer var forenelig med fællesskabsretten.
It is sufficient that the indirect taxes pursuing specific objectives should, on these points, accord with the general scheme of one or other of these taxation techniques as structured by the Community legislation.
Med det tredje spørgsmål ønsker den forelæggende ret nærmere bestemt oplyst, om fritagelsen for betaling af afgiften på drikkevarer ved direkte salg af vin til den endelige forbruger er statsstøtte, som er uforenelig med fællesskabsretten.
In its observations, the Austrian Government raised the possibility that the Court, should it find that a tax such as the beverage duty is incompatible with the relevant provisions of Community law, might limit the temporal effects of the present judgment.
Det bemærkes for det første, at artikel 3, stk. 2, i direktivet om punktafgifter ikke hidtil har været genstand for en fortolkende dom i en præjudiciel sag, og at Kommissionens handlemåde med rimelighed kan have ført den østrigske regering til at antage, at reglerne vedrørende afgiften på alkoholholdige drikkevarer var i overensstemmelse med fællesskabsretten.
In support of its request, the Austrian Government first drew the Court's attention to the catastrophic financial consequences of a judgment entailing the obligation to repay the duty hitherto improperly levied. Municipalities in Austria would be faced with an incalculable number of requests for repayment, which it
Det er derfor ufornødent at besvare det tredje præjudicielle spørgsmål.
Furthermore, it does not comply with the rules governing chargeability of excise duty, since it is chargeable only at the stage of sale to the consumer, and not at the time of release for consumption, as defined in Article 6(1) of the excise duty directive.
der fremsætter kravet, inden denne dato har anlagt sag eller på tilsvarende måde administrativt har fremsat krav.
the legislation governing the duty on alcoholic beverages was in conformity with Community law.
Det må derfor fastslås, at bestemmelserne i artikel 3, stk. 2, i direktivet om punktafgifter ikke kan påberåbes til støtte for krav vedrørende en afgift som afgiften på alkoholholdige drikkevarer, som er betalt eller forfalden til betaling inden datoen for denne doms afsigelse, medmindre den,
In those circumstances, and without there being any need to consider the global amount in question, the absence of proof of payment or the very large number of small transactions concerning small amounts, overriding grounds of legal certainty preclude calling in question legal relations which have exhausted their effects in the past; to do so would retroactively cast into confusion the system whereby Austrian municipalities are financed.
Det hedder i domskonklusionen:
would be beyond their capacity to satisfy.
•1) Artikel 33 i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter—Detfælles merværdiafgiftssystem: ensartet beregningsgrundlag som affattet ved Rådets direktiv 91/680/EØF af Id december 1991 om tilføjelse til det fælles merværdiafgiftssystem og om ændring, med henblik på afskaffelse af de fiskale grænser, af direktiv 77/388, er ikke til hinder for at opretholde en afgift som den i hovedsagen omtvistede afgift på drikkevarer, som pålægges levering mod vederlag af konsumis, forarbejdet med euer tilsat frugter, og af drikkevarer, i begge tilfælde inklusive medfølgende emballage og tilbehør.
It must for that reason be held that the provisions of Article 3(2) of the excise duty directive cannot be relied on in support of claims relating to a tax such as the duty on alcoholic beverages paid or chargeable prior to the date of the present judgment, except by claimants who have, before that date, initiated legal proceedings or raised an equivalent administrative claim.
2) Artikel 3, stk 3, i Rådets direktiv 92/12/EØF af 25. februar 1992 om den generelle ordningfor punktafgiftspligtige varer, om oplægningog omsætning heraf samt om kontrol hermed er ikke til hinder for at opretholde en afgift på alkoholfri drikkevarer og konsumis som den i hovedsagen omtvistede afgift.
The Court notes, first, that Article 3(2) of the excise duty directive has not hitherto been the subject of a judgment by way of preliminary ruling on interpretation and, second, that the Commission's conduct may have caused the Austrian Government reasonably to believe that
Bestemmelserne i artikel 3, sik 2, i direktiv 92/12 kan ikke påberåbes til støtte for krav vedrørende en afgift som afgiften på alkoholholdige drikkevarer, som er betalt eller forfalden til betaling inden datoen for denne doms afsigelse, medmindre den, der fremsætter kravet, inden denne dato har anlagt sag etter på tilsvarende måde administrativt har fremsat krav.·
Article 3(3) of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products does not preclude the maintenance of a tax charged on nonalcoholic beverages and ice cream, such as that at issue in the main proceedings.
Generaladvokat A Saggio fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 1. juli 1999.
Article 3(2) of that directive does preclude the maintenance of a tax charged on alcoholic beverages, such as that at issue in the main proceedings.
Sag C-355/98 Kommissionen for De Europæiske Fællesskaber / Kongeriget Belgien Fri bevægelighed for personer
Case C-355/98 Commission of the European Communities ν Kingdom of Belgium Freedom of movement for persons
»Traktatbrud — arbejdskraftens frie bevægelighed — etableringsfrihed — fri udveksling af tjenesteydelser—overvågnings- ogvagtvirksomhed—krav om forudgående tilladelse—krav om, at juridiske personer skal have driftssted i det pågældende land — krav om, at ledelsen og de ansatte skal have bopæl i det pågældende land — krav om et identitetskort udstedt i henhold til national lovgivning· (Femte Afdeling) eller administrative logistiske opgaver skal have bopæl eller sædvanligt opholdssted i Belgien;
(Failure of a Member State to fulfil its obligations — Free movement of workers — Freedom of establishment — Freedom to provide services — Private security activities — Requirement of prior authorisation — Obligation for legal persons to have their place of business in national territory — Obligation for managers and employees to reside in national territory Requirement of an identification card issued in accordance with national legislation) (Fifth Chamber)
Ved stævning, indleveret til Domstolens Justitskontor den 29. september 1998, har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Kongeriget Belgien ikke har overholdt sine forpligtelser i henhold til EF-traktatens artikel 48, 52 og 59 (efter ændring nu artikel 39 EF, 43 EF og 49 EF), idet det ved lov af 10. april 1990 om overvågningsvirksomhed, vagtselskaber og intern overvågningstjeneste har vedtaget bestemmelser, a) hvorefter en virksomhed, som er etableret i en anden medlemsstat, skal have tilladelse, uden at der tages hensyn til beviser og garantier, som virksomheden allerede har fremlagt for at kunne udøve sin virksomhed i den medlemsstat, hvor den er etableret; hvorefter der for at drive den i loven omhandlede virksomhed stilles krav om en forudgående tilladelse, for hvilken der er fastsat en række betingelser, nemlig: b)
By application lodged at the Court Registry on 29 September 1998, the Commission of the European Communities brought an action for a declaration that, by adopting, within the framework of the Law of 10 April 1990 on security firms, security systems firms and internal security services, provisions which work in or on behalf of such an undertaking or are employed for the purposes of its activities, with the exception of internal staff working in administration or logistics,
— overvågningsvirksomheden skal have et driftssted i Belgien; og hvorefter der for enhver, som ønsker at udøve overvågningsvirksomhed eller udføre intern overvågningstjeneste i Belgien, stilles krav om, at der er udstedt et identitetskort i henhold til denne lov.
(a) make the operation of a business falling within that Law subject to the obtaining of prior authorisation which depends on a certain number of conditions, namely that: must have their permanent residence or, failing that, their habitual residence in Belgium; a security firm must have a place of business in Belgium; persons who have charge of the actual management of a security firm or internal security service, or who an undertaking established in another Member State must obtain authorisation, for the purpose of which no account is taken of the evidence and guarantees already presented by it for the pursuit of its activity in the Member State of establishment; and
Indledningsvis må det fastslås, at undtagelsen i traktatens artikel 55, stk. 1, efter omstændighederne sammenholdt med traktatens artikel 66, ikke finder anvendelse i den foreliggende sag.
(b) require every person wishing to exercise a security activity or provide an internal security service in Belgium to be issued with an identification card in accordance with that Law, policy and public security is obviously unfounded and, in any event, unproven, it cannot justify the restriction on the freedom to provide services resulting from the obligation for companies running such a business to have their place of business in Belgium.
Behovet for at skaffe oplysninger om ledelsens og personalets livsførelse kan nemlig opfyldes ved hjælp af midler, der i mindre grad udgør en hindring for den frie bevægelighed, eventuelt gennem et samarbejde mellem myndighederne i medlemsstaterne.
The residence obligation the Kingdom of Belgium has failed to fulfil its obligations under Articles 48, 52 and 59 of the EC Treaty (now, after amendment, Articles 39 EC, 43 EC and 49 EC).
Efter Domstolens faste praksis skal undtagelsen i artikel 55 nemlig begrænses til sådan virksomhed, som i sig selv er direkte og særligt forbundet med udøvelse af offentlig myndighed.
The residence obligation imposed on both managers and staff of security firms and internal security services, save for administrative and logistical staff, constitutes a restriction on both the freedom of establishment.
Desuden kan der føres kontrol med og iværksættes sanktioner over for enhver virksomhed, der er etableret i en medlemsstat, uanset hvor ledelsen har bopæl
That condition cannot be justified by the need to check the background and conduct of the persons in question.
Kravet om forudgående tilladelse eller godkendelse
It maintains, however, that those measures are justified.
Den virksomhed, der udøves af overvågningsvirksomheder eller vagtselskaber, og intern overvågningstjeneste er normalt ikke direkte og særligt forbundet med udøvelse af offentlig myndighed, og den belgiske regering er ikke fremkommet med oplysninger, der kan godtgøre, at det forholder sig anderledes.
The need to obtain information on the conduct of managers and staff may be satisfied by means less restrictive of freedom of movement, if necessary through cooperation between the authorities of Member States.
Ifølge fast praksis er en national ordning, hvorefter en virksomhed med hjemsted i en anden medlemsstat kun må præstere bestemte former for tjenesteydelser i det pågældende land, hvis den har opnået en tilladelse hertil fra en administrativ myndighed, en restriktion for den frie udveksling af tjenesteydelser som omhandlet i traktatens artikel 59.
Moreover, checks may be carried out and penalties may be imposed on any undertaking established in a Member State, whatever the place of residence of its managers.
Det må fastslås, at kravet om, at en overvågningsvirksomhed skal have sit driftssted i Belgien, er i direkte modstrid med den frie udveksling af tjenesteydelser, for så vidt som det gør det umuligt for virksomheder, der er etableret i andre medlemsstater, at udføre tjenesteydelser i Belgien.
According to established case-law, that derogation must be restricted to activities which in themselves are directly and specifically connected with the exercise of official authority.
Da det er åbenbart, at den belgiske regerings argument om, at enhver overvågningsvirksomhed kan udgøre en virkelig og tilstrækkeligt alvorlig trussel mod den offentlige orden og den offentlige sikkerhed, er ugrundet og under alle omstændigheder ikke godtgjort, kan det ikke begrunde den begrænsning af den frie udveksling af tjenesteydelser, som følger af kravet om, at selskaber, der driver en sådan virksomhed, skal have deres driftssted i Belgien.
The activities of security firms, security systems firms and internal security services are not normally directly and specifically connected with the exercise of official authority, and the Belgian Government has not adduced any evidence to permit the contrary to be established.
Ved at stille krav om, at alle virksomheder skal opfylde de samme betingelser for at opnå en forudgående tilladelse eller godkendelse, udelukker den belgiske lovgivning, at der tages hensyn til forpligtelser, der allerede er pålagt tjenesteyderen i den medlemsstat, hvor han er etableret.
According to consistent case-law, national legislation which makes the provision of certain services on national territory by an undertaking established in another Member State subject to the issue of an administrative authorisation constitutes a restriction on the freedom to provide services within the meaning of Article 59 of the Treaty.
Kravet om bopæl, der gælder såvel for ledelsen af som for personale i overvågningsvirksomheder og interne overvågningstjenester, med undtagelse af administrativt og logistisk personale, udgør en hindring såvel for etableringsfriheden som for arbejdskraftens frie bevægelighed.
The condition that a security firm must have its place of business in Belgium directly negates the freedom to provide services in so far as it makes it impossible for undertakings established in other Member States to provide services in Belgium.
Kravet om, at ethvert medlem af det personale, der er beskæftiget i en overvågningsvirksomhed eller med intern overvågningstjeneste, skal være i besiddelse af et identitetskort, som er udstedt af det belgiske indenrigsministerium, må også anses for en restriktion, der hindrer den frie udveksling af tjenesteydelser. De formaliteter, der er forbundet med at erhverve et identitetskort, kan nemlig gøre det mere besværligt at udføre
As regards the specific nature of the security and security systems businesses and the absence of legislation at Community level and in most Member States, which are matters relied upon by the Belgian Government in order to justify this requirement, it must be noted that, in any event, the Law goes beyond what is necessary to attain the objective sought, which is to ensure close supervision of those activities.
Dette krav kan ikke være begrundet i nødvendigheden af at undersøge det pågældende personales fortid og livsførelse.
Since the Belgian Government's argument that any security firm is capable of constituting a genuine and sufficiently serious threat to public
på den anden side af tjenesteydelser landegrænserne.
a restriction on the freedom to provide services.
Endvidere skal en tjenesteyder, som begiver sig til en anden medlemsstat, være i besiddelse af et
By requiring all undertakings to fulfil the same conditions for obtaining prior authorisation or approval, the Belgian legislation makes it impossible for account to be taken of obligations to which the person providing the service is already subject in the Member State in which he is established.
Det hedder i domskonklusionen:
The requirement of an identification card
»1) Kongeriget Belgien har ikke overholdt sine forpligtelser i henhold til EF-traktatens artikel 48, 52og59 (efter ændring nu artikel 39 EF, 43EFog49EF), idet det ved lov af 10. april 1990 om overvågningsvirksomhed, vagtselskaber og intern overvågningstjeneste har vedtaget bestemmelser, a) hvorefter der for at drive den i loven omhandlede virksomhed stilles krav om en forudgående tilladelse, for hvilken der er fastsat en række betingelser, nemlig:
Moreover, the provider of a service who goes to another Member State must be in possession of an identity card or a passport. It follows that the requirement of an additional identity document, issued by the Belgian Minister for the Interior, is disproportionate in relation to the need to ensure the identification of the persons in question.
— overvågningsvirksomheden skal have et driftssted i Belgien;
The condition that every staff member of a security firm or internal security service must carry an identification card issued by the Belgian Minister for the Interior must also be regarded as
— arbejder i etter for en sådan virksomhed eller er knyttet til den, med undtagelse af personale, der er beskæftiget med administrative etter logistiske opgaver skal have bopæl etter sædvanligt opholdssted i Belgien;
Declares that by adopting, within the framework of the Law of 10 April 1990 on security firms, security systems firms and internal security services, provisions which
— hvorefter en virksomhed, som er etableret i en anden medlemsstat, skal have tilladelse, uden at der tages hensyn til beviser og garantier, som virksomheden allerede har fremlagt f or at kunne udøve sin virksomhed i den medlemsstat, hvor den er etableret; b) og hvorefter der for enhver, som ønsker at udøve overvågningsvirksomhed etter udføre intern overvågningstjeneste i Belgien, stilles krav om, at der er udstedt et identitetskort i henhold til denne lov.
(a) make the operation of a business falling within that Law subject to the obtaining of prior authorisation which depends on a certain number of conditions, namely that: a security firm must have a place of business in Belgium; persons who have charge of the actual management of a security firm or internal security service, or who work in or on behalf of such an undertaking or are employed for the purposes of its activities, with the exception of internal staff working in administration or logistics, must have their permanent residence or, failing that, their habitual residence in Belgium; an undertaking established in another Member State must obtain authorisation, for the purpose of which no account is taken of the evidence and guarantees already presented by it for the pursuit of its activity in the Member State of establishment; and
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 16. september 1999.
(b) require every person wishing to exercise a security activity or provide an internal security service in Belgium to be issued with an identification card in accordance with that Law,
Sag T-10/99 Miguel Vicente Nuñez / Kommissionen for De Europæiske Fællesskaber Tjenestemandsvedtægten
Case T-10/99 Miguel Vicente Nunez ν Commission of the European Communities Staff Regulations of Officials
»Tjenestemænd — forfremmelse — sammenligning af fortjenester — liste over mest forfremmelsesværdige tjenestemænd — liste over forfremmede tjenestemænd — udtalelse — manglende begrundelse· (Tredje Afdeling)
(Officials — Promotion — Consideration of comparative merits — List of officialsjudged to be the most deserving — Staff report — Defective statement of reasons) (Third Chamber)
Sag T-29/97 Alain Liberos / Kommissionen for De Europæiske Fællesskaber Tjenestemandsvedtægten
Case T-29/97
FORSLAG TIL AFGØRELSE for De Europæiske / Den Portugisiske
(Member of the temporary staff — Classification in grade Professional experience) (First Chamber)
Sag C-261/98 Kommissionen Fællesskaber Republik
Case C-448/98 Ministère public ν Jean-Pierre Guimont
Traktatbrudssøgsmål — undladelse af inden for den fastsatte frist at gennemføre Rådets direktiv 76/464/EØF af 4. maj 1976 om forurening der er forårsaget af udledning af visse farlige stoffer i Fællesskabets vandmiljø, især manglende vedtagelse af de i direktivets artikel 7 omhandlede programmerfor stofferne på liste II
Preliminary ruling — Tribunal de police, Belley, France — Interpretation of Articles 3(a) and 30 et seq. of the EC Treaty (now Ankles 4 and 28 EC) — National rules prohibiting the manufacture and marketing of a cheese without rind under the designation 'Emmental'
Generaladvokat A Saggio fremsatte forslag til afgørelse i retsmødet (Anden Afdeling) den 9. marts 2000.
Preliminary ruling—High Court of Justice (Queen's Bench Division) — Interpretation of Articles 2(3) and 4(1) of Council Directive 92/43/EEC of 21 March 1992 on the conservation of natural habitats and of wild fauna and flora — Definition of special areas of conservation — Discretion of the Member States — Economic, social and cultural considerations — Severn Estuary
Generaladvokat P. Léger fremsatte forslag til afgørelse i retsmødet (Domstolens plenum) den 7. marts 2000.
Advocate General P. Léger delivered his Opinion at the sitting of the Full Court on 7 March 2000.
Dansk tekst foreligger endnu ikke.
He proposed that the Court rule as follows:
Præjudiciel — Cour d'Appel de Versailles — fortolkning af Bruxelles-konventionens artikel 2, 3 og5 —personelt anvendelsesområde—sagsøger, der hverken har en medlemsstats nationalitet eller sit hjemsted i en medlemsstat (Canada) —fortolkning af Bruxelles-konventionens artikel 7 ff. — forsikringssager — spørgsmålet om, hvorvidt genforsikring er omfattet
Failure of a Member State to fulfil obligations: failure to transpose within the prescribed period Council Directive 76/464/EEC of 4 May 1976 on pollution caused by cenain dangerous substances discharged into the aquatic environment of the Community, and in particular failure to adopt the programmes provided for in Article 7 of that directive for the substances on List II.
Annullation af Kommissionens beslutning K(1999) 3490 endelig udg. af 26. oktober 1999 om afslag på en anmodning vedrørende nationale bestemmelser, som Forbundsrepublikken Tyskland påtænker at indføre, og som er mere restriktive end fastsat i Kommissionens direktiv 97/69/EF af 5. december 1997 om 23. tilpasning til den tekniske udvikling af Rådets direktiv 67/548/EØF om tilnærmelse af lovgivning om klassificering, emballering og etikettering af farlige stoffer —»nyt videnskabeligt belæg« og »et problem, der er specifikt for den pågældende medlemsstat« (artikel 95, stk. 5, EF)
Annulment of Commission Decision Κ (1999) 3490 final of 26 October 1999 rejecting provisions envisaged by Germany, more restrictive than those prescribed by Commission Directive 97/69/EC of 5 December 1997 adopting to technical progress for the 23rd time Council Directive 67/548/EEC on the approximation of the laws, regulations and administrative provisions relating to the classification, packaging and labelling of dangerous substances — 'New scientific evidence' and 'Problem specific to the Member State concerned' (Article 95(5) EC)