natgillin/translations-raw huggingface dataset:
Under sagen ved Pretura di Firenze har de tiltalte påstået sig frifundet og har henvist til, at de bestemmelser, der er rejst tiltale efter, er blevet uanvendelige efter afsigelsen af Domstolens dom af 11. december 1997 (herefter »Job Centre II-dommen«).
'(1) Declare that, by failing to adopt within the prescribed period all the laws, regulations and administrative provisions necessary to comply with Council Directive 93/104/EC of 23 November 1993 concerning certain aspects of the organisation of working time, the French Republic has failed to fulfil its obligations under the Treaty and that directive;
Disse betingelser skal alle være opfyldt samtidig.
(2) Order the French Republic to pay the costs.'
Den forelæggende ret har spurgt, om traktatens artikel 90, stk. 1, læst i sammenhæng med traktatens artikel 86, har direkte virkning.
Case C-258/98 Giovanni Carra and Others Competition
Den forelæggende ret spørger dernæst, om traktatens artikel 86 og 90 læst i sammenhæng er
Preliminary ruling (Dominant position (Fourth Chamber) interpretation of Articles 86 and 90 of the EC Treaty (now Articles 82 EC and 86 EC).
Ifølge Domstolens faste praksis har den nationale ret, der inden for sit kompetenceområde skal anvende fællesskabsretlige forskrifter, pligt til at
By order of 20 June 1998, the Pretore di Firenze (Magistrate, Florence) referred to the Court for a preliminary ruling two questions on the
sikre disse reglers fulde virkning, idet den i påkommende tilfælde af egen drift skal undlade at anvende en modstridende — selv nyere — bestemmelse i national lovgivning, uden at den behøver at anmode om eller afvente en forudgående ophævelse af denne bestemmelse ad lovgivningsvejen eller ved noget andet forfatningsmæssigt middel.
Those questions arose in criminal proceedings against Mr Carra, Mrs Colombo and Mrs Gianassi, who were charged with acting as intermediaries between demand for and supply of employment on the labour market.
»EF-traktatens artikel 86 (nu artikel 82 EF) har også inden for rammerne af EF-traktatens artikel 90 (nu artikel 86 EF) direkte virkning og medfører rettigheder f or borgerne, som de nationale retter skal beskytte.
According to Law No 1390/60, a person who infringes those rules is liable to penal sanctions.
Offentlige arbejdsformidlingskontorer omfattes af forbuddet i traktatens artikel 86, når anvendelsen af denne bestemmelse ikke hindrer opfyldelsen af den særlige opgave, som er blevet overdraget disse kontorer.
placement offices are subject to the prohibition contained in Article 86 of the Treaty, so long as application of that provision does not obstruct the performance of the particular task assigned to them.
En medlemsstat, der forbyder enhver form for formidling og virksomhed som mellemmand mellem efterspørgsel og udbud af arbejde, der ikke udøves af sådanne kontorer, overtræder traktatens artikel 90, stk 1, såfremt den skaber en situation, i hvilken offentlige arbejasformidungskontorer nødvendigvis foranlediges til at tilsidesætte bestemmelserne i traktatens artikel 86.
A Member State which prohibits any activity as an intermediary between supply and demand on the employment market, unless carried on by those offices, is in breach of Article 90(1) of the Treaty where it creates a situation in which those offices cannot avoid infringing Article 86 of the Treaty.
Denne situation foreligger navnlig, når følgende betingelser er opfyldt:
the placement activities in question could extend to the nationals or to the territory of other Member States.
— De offentlige arbejdsformidlingskontorer er klart ikke i stand tilfor alle slags virksomhed at imødekomme efterspørgslen på arbejdsmarkedet.
During the course of the proceedings the accused sought acquittal on the ground that the criminal sanctions laid down in the provisions cited above were no longer applicable, following the judgment of the Court (hereinafter 'Job Centre IP).
— Private selskabers arbejasformiaungsvvksomhed gøres faktisk umulig ved opretholdelsen af lovbestemmelser, der indeholder et forbud mod en sådan virksomhed, der er sanktioneret ved strafferetlige og administrative sanktioner.
Finally, the court of reference asks whether the direct effect of Articles 86 and 90 of the Treaty, read together, requires the national court to regard any private activity as a placement intermediary as lawful and, accordingly, to refuse to apply the provisions of national law which make that activity an offence.
— Den pågældende arbejdsformidlingsvirksomhed vil kunne omfatte andre medlemsstaters statsborgere eller områder.
By its question the court of reference seeks to ascertain whether Article 90(1) of the Treaty, read in conjunction with Article 86 of the Treaty, has direct effect.
Den nationale ret, der inden for sit kompetenceområde skal anvende fællesskabsretuge forskrifter, har pligt til at sikre disse reglers fulde virkning idet den i påkommende tilfælde af egen drift skal undlade at anvende en modstridende — selv nyere — bestemmelse i national lovgivning uden at den behøver at anmode om eller afvente en forudgående ophævelse af denne bestemmelse ad lovgivningsvejen eller ved noget andet forfatningsmæssigt middel.«
It is settled case-law that a national court which is called upon, within the limits of its jurisdiction, to apply provisions of Community law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation, even if adopted subsequently, and it is not necessary for the court to request or await the prior setting aside of such provisions by legislative or other constitutional means.
Generaladvokat D. Ruiz-Jarabo Colomer fremsatte forslag til afgørelse i retsmødet (Fjerde Afdeling) den 25. november 1999.
The court of reference then asks whether Articles 86 and 90 of the Treaty, read together, preclude national legislation which prohibits any activity as intermediary between supply of and demand for employment in employment relations where it is not carried out by public placement agencies.
Dansk tekst foreligger endnu ikke.
In that regard, it suffices to refer to the judgment in Job Centre 11, where the Court held that public
»Traktatbrud — artikel 12 EF, 43 EF og 49 EF — virksomhed som speditør udøvet af erhvervsdrivende, der er etableret i andre medlemsstater — national ordning der indeholder krav om indskrivning i virksomhedsregistret« (Fjerde Afdeling) i Italien.
'Even within the framework of Article 90 of the EC Treaty (now Article 86 EC), Article 86 of the EC Treaty (now Article 82 EC) has direct effect and confers on individuals rights which the national courts must protect.
Det bestemmes i den italienske lov nr. 1442 af 14. november 1941 i den affattelse, der var gældende på tidspunktet for den forudgående administrative procedure, at der skal oprettes en fortegnelse over autoriserede speditører.
Public placement offices are subject to the prohibition contained in Article 86 of the Treaty, so long as the application ofthat provision does not obstruct the particular task conferred on them.
Ifølge Kommissionen fremgår det af Domstolens faste praksis, at artikel 49 EF ikke blot kræver afskaffelse af enhver form for forskelsbehandling til skade for en tjenesteyder på grundlag af dennes nationalitet, men også ophævelse af enhver restriktion - også selv om den gælder uden forskel for såvel indenlandske tjenesteydere som tjenesteydere fra andre medlemsstater — der kan være til hinder for eller indebære ulemper for den virksomhed, som udøves af en tjenesteyder med hjemsted i en anden medlemsstat, hvor denne lovligt præsterer tilsvarende tjenesteydelse.
A Member State which prohibits any activity as intermediary between supply and demand on the employment market, unless it is carried on by those offices, is in breach of Article 90(1) of the Treaty where it creates a situation in which those offices cannot avoid infringing Article 86 of the Treaty.
Navnlig kan en medlemsstat ikke betinge levering af tjenesteydelser på det pågældende lands område af, at samtlige betingelser for etablering i landet er opfyldt, idet de bestemmelser i traktaten, som netop skal sikre den frie udveksling af tjenesteydelser, herved ville blive virkningsløse.
That is the case, in particular, in the following circumstances: the public placement offices are manifestly unable to satisfy demand on the market for all types of activity; and the actual placement of employees by private companies is rendered impossible by the maintenance in force of statutory provisions under which such activities are prohibited and non-observance ofthat prohibition gives rise to penal and administrative sanctions; and the placement activities in question could extend to the nationals or to the territory of other Member States.
Den forpligter enhver fysisk person eller ethvert selskab, der udøver virksomhed som speditør, til at være indskrevet i det særlige register hos det stedligt kompetente handelskammer. Udenlandske virksomheder og selskaber, eller mere generelt virksomheder repræsenteret af udenlandske statsborgere, skal fremlægge en godkendelse fra indenrigsministeren.
A national court which is called upon, within the limits of Us jurisdiction, to apply provisions of Community law is under a duty to give full effect to those provisions, if necessary refusing of its own motion to apply any conflicting provision of national legislation, even if adopted subsequently, and it is not necessary for the court to request or await the prior setting aside of such provisions by legislative or other constitutional means.'
Kommissionen har tilføjet, at artikel 6 i lov nr. 1442, der indeholder de nærmere regler om anmodning om indskrivning, er i strid med de grundlæggende principper i artikel 12 EF og 43 EF.
Advocate General D. Ruiz-Jarabo Colomer delivered his Opinion at the sitting of the Fourth Chamber on 25 November 1999.
Kommissionen har gjort gældende, at selv om forpligtelsen til indskrivning ikke er direkte diskriminerende, udgør den en hindring for, at en erhvervsdrivende, der er etableret i en anden medlemsstat end Italien, kan udøve virksomhed
Case C-264/99 Commission of the European Communities ν Italian Republic Freedom to provide services
Det står fast, at forpligtelsen til optagelse i et register og kravet om ministeriel godkendelse udgør en hindring for, at EF-borgere kan udøve virksomhed som speditør i Italien.
(Failure by a Member State to fulfil its obligations Articles 12 EC, 43 EC and 49 EC Haulage by operators established in other Member States — National mies requiring enrolment on the register of undertakings) (Fourth Chamber)
at sådanne hindringer i visse tilfælde på grund af tvingende samfundsmæssige hensyn kan være berettigede, fremgår det hverken af den italienske regerings svarskrift eller af sagens øvrige akter, at der foreligger sådanne hensyn, der kunne være påberåbt i denne sag.
By application lodged at the Registry of the Court on 16 July 1999, the Commission of the European Communities brought an action for a declaration that, by maintaining rules requiring that Community nationals who carry on haulage activities as service providers in Italy be entered on the professional register kept by the Chambers of Commerce following authorisation by the Ministry for the Interior, the Italian Republic has failed to fulfil its obligations under Articles 12 EC, 43 EC and 49 EC."
»1) Den Italienske Republik har tilsidesat sine forpligtelser i henhold til artikel 12 EF, 43 EF og 49 EF ved at opretholde lovregler, som kræver, at EF-borgere, der som tjenesteydere udøver virksomhed som speditør i Italien, efter at have indhentet indenrigsministerens godkendelse skal være indskrevet i det særlige register hos handelskamrene.
According to the Commission, it follows from settled case-law, that Article 49 EC requires not only the elimination of all discrimination on grounds of nationality against providers of services but also the abolition of any restriction, even if it applies without distinction to national providers of services and to those of other Member States, which is liable to impede the activities of a provider of services established in another Member State where he lawfully provides similar services.
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Fjerde Afdeling) den 22. februar 2000.
It requires any natural person or company carrying on business as a haulier to register on the professional register kept by the Chamber of Commerce with geographical jurisdiction.
Dansk tekst foreligger endnu ikke.
The Italian Government does not dispute the grounds of complaint.
Sag C-375/98 Ministério Público, Fazenda Pública / Epson Europe BV Tilnærmelse af lovgivningerne
In its application the Commission claims that Law No 1442 infringes the principles laid down in Articles 12 EC, 43 EC and 49 EC.
Præjudiciel »Tilnærmelse af skattelovgivningerne — moder- og datterselskaber — fritagelse for kildeskat i den medlemsstat, hvor datterselskabet er hjemmehørende, af udbytte udloddet fra datterselskabet til moderselskabet« (Femte Afdeling)
It is not in dispute that the provisions concerning the obligation of entry in the register and authorisation from the Ministry for the Interior constitute a barrier to haulage activities by Community nationals in Italy.
Spørgsmålet er blevet rejst under en sag mellem Fazenda Pública og Epson Europe BV, et nederlandsk selskab, der har en kapitalandel på mere end 25% i det portugisiske selskab Epson Portugal SA vedrørende beskatning af udbytte udloddet af Epson Portugal til Epson Europe.
Whilst it is true that it is not impossible that such barriers might, under certain conditions, be justified by overriding reasons relating to the public interest, neither the Italian Government's defence nor the other documents before the Court reveal any such reasons on which it might be possible to rely in this case.
Ved kendelse afsagt den 23. september 1998 har Supremo Tribunal Administrativo forelagt et præjudicielt spørgsmål vedrørende fortolkningen af artikel 5, stk. 4, i Rådets direktiv 90/435/EØF af 23. juli 1990 om en fælles beskatningsordning for moder- og datterselskaber fra forskellige medlemsstater.
It claims that, even though the requirement to register is not directly discriminatory, for economic operators established in Member States other than the Italian Republic it constitutes a barrier to the pursuit by them of their activities in Italy. Since any person who carries on business as a haulier without first being entered on the professional register is liable to penalties under criminal law, such entry is clearly an essential precondition for carrying on that business in Italy.
Med sit spørgsmål spørger den forelæggende ret nærmere bestemt, om direktivets artikel 5, stk. 4, for så vidt som bestemmelsen begrænser kildeskatten af udbytte fra datterselskaber hjemmehørende i Portugal til moderselskaber i andre medlemsstater til 15% og 10% , skal fortolkes således, at denne undtagelse kun vedrører IRC, eller om nævnte bestemmelse vedrører enhver beskatning, uanset an eller benævnelse, der har form af kildeskat af afkast udloddet af de nævnte datterselskaber.
Declares that, by maintaining rules requiring Community nationals who pursue haulage activities in Italy as service providers to be entered on the professional register of the Chambers of Commerce following authorisation by the Ministry for the Interior, the Italian Republic as failed to fulfil its obligations under Articles 12 EC, 43 EC and 49 EC;
Udlodningen af afkast til Epson Europe udgjorde 40 795 733 PTE.
He proposed that the Court should give judgment as follows:
Den Portugisiske Republik har i en overgangsperiode haft fordel af en undtagelse (af budgetmæssige årsager) til reglen i direktivets artikel 5, stk. 1, for så vidt som den i henhold til bestemmelsens stk. 4, har været berettiget til at opretholde en vis beskatning af udbytte, som et datterselskab i Portugal udlodder til et moderselskab i en anden medlemsstat, indtil den 31. december 1999 (kildeskat på 15% for årene 1992 til 1996 og 10% for årene 1997 til 1999).
'(1) By maintaining rules requiring Community nationals who pursue haulage activities as service providers to be entered on the register of the Chamber of Commerce in a special section following authorisation by the Ministry for the Interior, the Italian Republic has failed to fulfil its obligations under Articles 6, 52 and 59 of the EC Treaty (now Articles 12, 43 and 49 EC);
I direktivet findes ikke andre undtagelser, der vedrører Den Portugisiske Republik.
(2) The Italian Republic is ordered to pay the costs.'
Retten tog Epson Europe's påstand til følge med den begrundelse, at det forudbetalte beløb, som Den Portugisiske Republik var berettiget til at indeholde efter undtagelsen vedrørende Portugal i direktivets artikel 5, stk. 4, var nået med den kildeskat, som Epson Europe var blevet pålagt i
Preliminary ruling (Harmonisation of tax laws Parent companies and subsidiaries Exemption, in the Member State of the subsidiary, from withholding tax on profits distributed by the subsidiar}' to the parent company) (Fifth Chamber) common system of taxation applicable in the case of parent companies and subsidiaries of different Member States.
Ved vurderingen af, om beskatningen af udloddet afkast i form af ISD henhører under direktivets artikel 5, stk. 1, skal der navnlig henvises til denne bestemmelses ordlyd.
By order of 23 September 1998, the Supremo Tribunal Administrativo (Supreme Administrative Court) referred to the Court for a preliminary ruling a question on the interpretation of Article 5(4) of Council Directive 90/435/EEC of 23 July 1990 on the
Udtrykket »kildeskat«, som er anført heri, er ikke begrænset til bestemte nærmere præciserede former for beskatning.
That question was raised in proceedings between the Fazenda Pública (Portuguese Tax
Det er herved uden betydning, at skatten benævnes »skat af arv og gave«, og at den opkræves sideløbende med IRC.
That court upheld the action in its entirety on the ground that the levy chargeable by the Portuguese Republic under the derogation provided for in the Directive in favour of the Portuguese Republic had been covered by the withholding tax imposed on Epson Europe in respect of IRC and that liability to ISD as well would render the Directive ineffectual.
»Artikel 5, stk 4, i Rådets direktiv 90/435/EØF af 23. juk' 1990 om en fælles beskatningsordning for moder- og datterselskaberfra forskellige medlemsstater skal, for så vidt som den begrænser kildeskatten af udbytte fra datterselskaber hjemmehørende i Portugal til moderselskaber i andre medlemsstater til 15% og 10%, fortolkes således, at denne undtagelse ikke kun vedrører selskabsskatten, men at den ligeledes vedrører enhver beskatning uanset art eller benævnelse, der har form af kildeskat af afkast udloddet af de nævnte datterselskaber. «
The Directive seeks, by the introduction of a common tax system, to ensure that cooperation between companies of different Member States is not penalised as compared with cooperation between companies in the same Member State and thereby to facilitate the grouping together of companies at Community level. Thus, with a view to avoiding double taxation, Article 5(1) of the Directive provides for exemption in the State of the subsidiary from withholding tax upon distribution of profits.
Generaladvokat G. Cosmas fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 17. februar 2000.
By resolution of 31 March 1993, Epson Portugal decided to appropriate PTE 80 000 000 to the distribution of dividends, resulting in a payment of PTE 1 066.66 for each share held.
Dansk tekst foreligger endnu ikke.
As far as the Portuguese Republic is concerned, no other derogation is mentioned in the Directive.
Ved kendelse af 27. august 1998 har Bundesfinanzhof stillet to præjudicielle spørgsmål om fortolkningen af artikel 17 i Rådets sjette direktiv 77/388/EØF af 17. maj 1977 om harmonisering af medlemsstaternes lovgivning om omsætningsafgifter — Det fælles merværdiafgiftssystem: ensartet beregningsgrundlag.
The objective of the Directive would be undermined if the Member States were permitted deliberately to deprive companies in other Member States of the benefit of the Directive by subjecting them to taxes having the same effect as a tax on income, even if the name given to the latter places them in the category of tax on assets.
Spørgsmålene er blevet rejst under en tvist mellem Grundstückgemeinschaft Schloßstraße GbR (herefter »Schloßstraße«) og Finanzamt Paderborn vedrørende fradrag af moms, som Schloßstraße har erlagt for goder eller tjenesteydelser, der er leveret til selskabet med henblik på udførelse af visse transaktioner, for hvilke der skete en lovændring efter leveringen af de nævnte goder og tjenesteydelser, hvorved retten til at give afkald på afgiftsfritagelse blev afskaffet.
Article 2(c) of the Directive enumerates the national taxes to which those companies are normally subject, and the Portuguese tax referred to is the 'imposto sobre o rendimento das pessoas colectivas', that is to say IRC.
Schloßstraße er et interessentskab, som har til formål at forvalte bebyggelsesretten til en grund, at opføre en kontor- og beboelsesejendom på denne samt på længere sigt at udnytte og anvende den faste ejendom.
However, it cannot be inferred from this that other taxes having the same effect are authorised, particularly since the final part of Article 2 refers expressly to 'any other tax which may be substituted for any of the above taxes'.
Efter en senere efterprøvelse ændrede Finanzamt Paderborn de nævnte afgiftsfastsættelser for regnskabsårene 1992 og 1993 og udarbejdede en første afgiftsfastsættelse for regnskabsåret 1994.
Consequently, ISD, in so far as it involves the taxation of dividends distributed by subsidiaries established in Portugal to parent companies in other Member States, falls within the scope of the Directive.
Finanzamt accepterede kun fradrag af indgående moms med 13,96% af de angivne beløb ud fra den opfattelse, at den eneste afgiftspligtige brug af bygningen var arkitektfirmaets.
It follows that, even though the Portuguese Republic may be entitled to maintain that taxation, possibly in combination with IRC, it may do so only within the limits of a rate not exceeding 15°A for 1992 to 1996 and 10% for 1997 to 1999.
Ifølge Finanzamt var det ikke længere muligt at tillade fradrag af moms for de 46,49% af bygningens areal, der blev anvendt af finansieringsselskabet til udførelse af fritagne transaktioner, da muligheden for at give afkald på fradrag for denne type transaktioner var blevet afskaffet med virkning fra 1. januar 1994, efter at artikel 9, stk. 2, i den tyske lov om omsætningsafgifter var blevet ændret. I øvrigt fandt Finanzamt, at Schloßstraße heller ikke kunne påberåbe sig overgangsbestemmelserne i samme lovs, artikel 27, stk. 2, fordi opførelsen af bygningen ikke var blevet påbegyndt før den 11. november 1993, den skæringsdato, som er fastsat i denne bestemmelse for ret til afkald på fritagelse.
'Article 5(4) of Council Directive 90 14351 EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member Slates, in so far as it limits to 15% and 10% the amount of the withholding lax on profits distributed by subsidiaries established in Portugal to their parent companies in other Member States, must be interpreted as meaning that that derogation relates not only to corporation tax but aho to any taxation, of whatever nature or however described, which lakes the form of a withholding tax on dividends distributed by such subsidiaries.'
Denne beslutning kunne dog i mangel af en aftager ikke realiseres.
Advocate General G. Cosmas delivered his Opinion at the sitting of the Fifth Chamber on 17 February 2000.
omfanget af det oprindelige fradrag, som den afgiftspligtige har ret til, og omfanget af eventuelle berigtigelser i de efterfølgende perioder.
Preliminary ruling (Turnover taxes - Common system of value added tax Article 17 of the Sixth Directive 77/388/EEC — Deduction of input tax Deduction precluded by an amendment to national legislation removing the possibility of opting for taxation of the letting of immovable property) (Sixth Chamber)