natgillin/translations-raw huggingface dataset:
Det er ubestridt, at de belgiske myndigheder ikke har tilbagesøgt den i medfør af Maribel bis/terordningen ulovligt indrømmede støtte inden for den fastsatte frist, som denne er defineret tidligere.
It is not disputed that the Belgian authorities did not recover the aid unlawfully paid under the Maribel bis/ter scheme within the prescribed period, as defined.
Det bemærkes, at Domstolen i præmis 90 i dommen Belgien mod Kommissionen har udtalt, at selv om vanskelighederne ubestrideligt bestod, forelå der intet bevis for, at det var absolut umuligt at gennemføre tilbagesøgningen af den omhandlede støtte og for, at en sådan absolut umulighed allerede forelå på det tidspunkt, hvor Kommissionen traf beslutning 97/239.
In this case, the Belgian authorities in practice confined themselves to raising the difficulties of a technical and administrative nature which such recovery presented; those difficulties resulted essentially from the large number of undertakings concerned and from the need to determine the amount of aid — for each quarter — on the basis of the number of workers actually employed in those undertakings.
Ifølge fast retspraksis er den eneste indsigelse, som kan gøres gældende over for en af Kommissionen i henhold til traktatens artikel 93, stk. 2, nedlagt traktatbrudspåstand, indsigelsen om, at det er absolut umuligt at gennemføre beslutningen korrekt (jf. dom af 4.4.1995, sag C348/93, Kommissionen mod Italien, af 29.1.1998, sag C-280/95, Kommissionen mod Italien, og dommen i sagen Kommissionen mod Frankrig).
According to consistent case-law, the only defence available to a Member State in opposing an application by the Commission under Article 93(2) of the Treaty for a declaration that it has failed to fulfil its Treaty obligations is to plead that it was absolutely impossible for it to implement the decision properly.
I den foreliggende sag har de belgiske myndigheder i praksis begrænset sig til at angive de vanskeligheder af teknisk og administrativ karakter, som tilbagesøgningen udgjorde, og som hovedsageligt var en følge af det betydelige antal berørte virksomheder samt nødvendigheden af at fastsætte støttebeløbet — kvartal for kvartal — på baggrund af antallet af arbejdere, der reelt var ansat i disse virksomheder.
Up to the relevant date for a finding of infringement, the Belgian Government had taken no steps towards recovering the aid from the undertakings concerned. It does not, however, appear to have been absolutely impossible to begin by recovering aid from certain undertakings chosen in compliance with the principle of equal treatment, while safeguarding the undertakings concerned from the disadvantages resulting from the particularities of the Belgian social security system.
Indtil den relevante dato for konstateringen af traktatbruddet har den belgiske regering ikke
In such cases, the Commission and the Member State must, by virtue of the rule imposing on the Member States
Den omstændighed, at en medlemsstat ikke mod et sådant søgsmål kan fremsætte andre anbringender, end at det er absolut umuligt at gennemføre beslutningen, forhindrer ikke, at en medlemsstat, der under gennemførelsen af en
It must also be noted that the Kingdom of Belgium did not cooperate sufficiently with the Commission in order to find a solution to the problem of the recovery of the aid in question.
Generaladvokat A Tizzano fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling) den 23. januar 2001.
Advocate General A Tizzano delivered his Opinion at the sitting of the Sixth Chamber on 23 January 2001.
Dansk tekst foreligger endnu ikke.
(2) The Kingdom of Belgium is ordered to pay the costs.'
»Sjette momsdirektiv — artikel 11, punkt A, stk 1, litra a) — beskatningsgrundlag forsendelsesomkostninger for levering af hvervegaver« (Sjette Afdeling)
— Taxable amount — Delivery costs of bonuses in kind) (Sixth Chamber) ruling a question on the interpretation of Article HA(l)(a) of the Sixth Council Directive (77/388/EEC) of 17 May 1977.
Dansk tekst foreligger endnu ikke.
By order dated 5 August 1999, the Bundesfinanzhof (Federal Finance Court, Germany) referred to the Court for a preliminary
Sag C-447/99 Kommissionen for De Europæiske Fællesskaber / Den Italienske Republik Transport
Empire Stores, the Bundesfinanzhof decided to stay the proceedings, and to refer a question to the Court for a preliminary ruling.
»Traktatbrudssøgsmål — EF-traktatens artikel 59 (efter ændring nu artikel 49 EF) — forordning (EØF) nr. 2408/92 — EF-luftfartsselskabers adgang til luftruter inden for Fællesskabet — passagerafgifter« (Anden Afdeling) indenrigsflyvninger ikke var forenelig med princippet om fri udveksling af tjenesteydelser i EF-traktatens artikel 59 og 62 (ophævet ved Amsterdam-traktaten), med bestemmelserne i forordning nr. 2408/92 og med retten til at færdes frit på medlemsstaternes område, som er tillagt unionsborgerne ved traktatens artikel 8 A
By its question, the referring court is asking, in essence, whether Article HA(l)(a) of the Sixth Directive should be interpreted as meaning that the taxable amount for the supply of a bonus in kind, which constitutes consideration for introducing a new customer, also includes, besides the purchase price of that bonus, the costs of delivery when they are paid by the party who delivers the bonus.
Efter en brevveksling mellem Den Italienske Republik og Kommissionen fremsatte sidstnævnte den 14. december 1998 en begrundet udtalelse og opfordrede Den Italienske Republik til at træffe de nødvendige foranstaltninger til at rette sig efter udtalelsen inden to måneder efter meddelelsen heraf.
In the notices of assessment for the years 1985 to 1990, the Finanzamt decided that the supplies of the bonuses in kind constituted transactions akin to an exchange and included in the taxable amount of those transactions the costs of delivering the bonuses borne by those companies besides their purchase price.
Da Den Italienske Republik ikke har besvaret udtalelsen, har Kommissionen anlagt nærværende sag.
Since it considered that the inclusion of the costs of delivery in the taxable amount of supplies of bonuses in kind was not in accordance with the Sixth Directive, Bertelsmann brought, without prior administrative procedure, a 'leap-frog' action ('Sprungklage') before the Finanzgericht Münster (Finance Court, Munster).
Ved stævning, indgået til Domstolens Justitskontor den 24. november 1999, har Kommissionen for De Europæiske Fællesskaber anlagt sag med påstand om, at det fastslås, at Den Italienske Republik ikke har overholdt de forpligtelser, der påhviler den i henhold til EF-traktatens artikel 59 (efter ændring nu artikel 49 EF), sammenholdt med artikel 3, stk. 1, i Rådets forordning (EØF) nr. 2408/92 af 23. juli 1992 om EF-luftfartsselskabers adgang til luftruter inden for Fællesskabet, idet den har opretholdt bestemmelserne i artikel 3 i decreto ministeriale af 13. august 1998 om gennemførelse af lov nr. 537 af 24. december 1993, som ændret ved lov nr. 662 af 23. december 1996, hvori der fastsættes forskellige passagerafgifter for indenrigsflyvninger og for flyvninger fra Italien til en anden medlemsstat.
In the present case, a supply of goods was made in consideration for a supply of services consisting in the introduction of new customers. In this regard, it is to be observed, first, that there is a direct link between the supply of the bonuses in kind and the introduction of new customers and, second, that since the services rendered to Bertelsmann were remunerated by supplies of goods, their value can be expressed in monetary terms.
Kommissionen har gjort gældende, at de italienske bestemmelser om indførelse af passagerafgifterne er i strid med bestemmelserne i artikel 3, stk. 1, i forordning nr. 2408/92, som skal fortolkes i overensstemmelse med de generelle principper om den frie udveksling af tjenesteydelser, som er fastlagt i traktatens artikel 59.
In effect, the customers who have introduced new customers are entitled to the supply of the bonus in kind and to its delivery. Therefore, the supply and the delivery of the bonus in kind together form a single transaction, remunerated by consideration which consists in the introduction of new customers.
Ved åbningsskrivelse af 23. december 1996 meddelte Kommissionen Den Italienske Republik, at sondringen i artikel 5 i lov nr. 324 af 5. maj 1976, som ændret, mellem passagerafgifter for passagerer på flyvninger mellem Italien og andre medlemsstater og passagerafgifter for passagerer på
Its action did not succeed and Bertelsmann appealed on points of law to the Bundesfinanzhof. That court states in its decision to make a reference to this Court that, in its view, the value of the goods supplied cannot be the only element to be taken into account in determining the taxable amount of the supplies in issue in the main proceedings.
Den italienske regering har ikke bestridt Kommissionens klagepunkt.
It must be held that, on application of the principle thus stated in the judgment in Empire Stores, all the expenses borne by the recipient to obtain the supply in question, including the costs of incidental services which are connected to the supply of the goods, make up the value of the supply of services.
Den har anført, at nye nationale bestemmelser er under udarbejdelse, og at de med hensyn til passagerafgifterne vil bringe sondringen mellem flyvninger inden for Fællesskabet og indenrigsflyvninger til ophør, således at
It follows that, in the present case, because the recipient has not only paid the purchase price of the bonuses in kind but also paid the costs of their delivery, those costs must be included in the taxable amount of the said supply.
I den foreliggende sag står det fast, at Den Italienske Republik ikke har truffet de nødvendige foranstaltninger til at rette sig efter den begrundede udtalelse inden for den fastsatte frist.
Furthermore, as the Court held at paragraph 19 of the judgment in Empire Stores, that value, in order to be subjective, must be the value which the recipient of the supply of services attributes to the services which he seeks to obtain and correspond to the amount which he is prepared to spend to that end.
»1) Den Italienske Republik har ikke overholdt de forpligtelser, der påhviler den i henhold til EF-traktatens artikel 59 (efter ændring nu artikel 49 EF), sammenholdt med artikel 3, stk 1, i Rådets forordning (EØF) nr. 2408/92 af 23. juti 1992 om EF-luftfartsselskabers adgang til luftruter inden for Fællesskabet, idet den har opretholdt bestemmelserne i artikel 3 i decreto ministeriale af 13. august 1998 om gennemførelse af lov nr. 537 af 24. december 1993, som ændret ved lov nr. 662 af 23. december 1996, hvori der fastsættes forskellige passagerafgifter for flypassagerer, alt efter om der er tale om indenrigsflyvninger eller om flyvninger fra Italien til en anden medlemsstat.
'Article llA(l)(a) 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, is to be interpreted as meaning that the taxable amount for the supply of a bonus in kind constituting consideration for the introduction of a new customer includes, besides the purchase price of that bonus, the costs of delivery, when they are paid by the supplier of the bonus.'
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Anden Afdeling) den 6. marts 2001.
'Article HA(l)(a) 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 is to be interpreted as meaning that the taxable amount in respect of the supply of a bonus payable in kind, which is sent to the recipient in exchange for recruiting a new customer, includes not only the purchase price of the bonus but also the delivery costs.'
Den Italienske Republik / Rådet for Den Europæiske Union Kommissionen for De Europæiske Fællesskaber Landbrug
Case C-447/99 Commission of the European Communities ν Italian Republic Transport
Ved stævning indleveret til Domstolens Justitskontor den 17. marts 1999 har Den Italienske Republik i medfør af EF-traktatens artikel 173, stk. 1 (efter ændring nu artikel 230, stk. 1, EF) anlagt sag med påstand om annullation af
(Failure of a Member State to fulfil its obligations —Article 59 of the EC Treaty (now, after amendment, Article 49 EC) — Regulation (EEC) No 2408/92 — Access for Community air carriers to intraCommunity air routes — Departure tax) (Second Chamber)
Kommissionens forordning (EF) nr. 2808/98 af 22. december 1998 om gennemførelsesbestemmelser for den agromonetære ordning for euroen i landbrugssektoren, og
By application lodged at the Court Registry on 24 November 1999, the Commission of the European Communities brought an application for a declaration that, by maintaining in force Article 3 of the Decreto Ministeriale (Ministerial Decree) of 13 August 1998, which brings into force Law No 537 of 24 December 1993, as amended by Law No 662 of 23 December 1996, and which provides for different departure taxes according to whether the flight in question is domestic or intra-Community, the Italian Republic has failed to fulfil its obligations under the combined provisions of Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 3(1) of Council Regulation (EEC) No 2408/92 of 23 July 1992 on access for Community air carriers to intraCommunity air routes.
Kommissionens forordning (EF) nr. 2813/98 af 22. december 1998 om gennemførelsesbestemmelser for overgangsforanstaltningerne for euroens indførelse i den fælles landbrugspolitik.
The Commission submits that the Italian legislation establishing the departure taxes infringes Article 3(1) of Regulation No 2408/92, which must be interpreted in accordance with the general principle of freedom to provide services laid down in Article 59 of the Treaty.
Sagen og retsforhandlingerne for Domstolen
The Italian Government does not dispute the Commission's complaint, but states that new national provisions are being prepared and that they will remove the distinction between intraCommunity and domestic flights in so far as concerns departure tax, thus removing the grounds for complaint.
For at bedømme det første anbringende er det således tilstrækkeligt at undersøge klagepunktet om en overtrædelse af ligebehandlingsprincippet, som det er udtrykt i traktatens artikel 40. En sådan overtrædelse forudsætter, at virkningerne af valutarevalueringer, der er registret ved overgangen til euroen, er væsentlig forskellige for de deltagende medlemsstaters valutaer på den ene side og de ikkedeltagende medlemsstaters valutaer på den anden side og således nødvendiggør en forskellig behandling.
By letter of formal notice of 23 December 1996, the Commission informed the Italian Republic that the distinction made by Article 5 of Law No 324 of 5 May 1976, as amended, between the departure tax for passengers travelling between Italy and other Member States and that for passengers on domestic Italian flights was incompatible with the principle of the freedom to provide services enshrined in Articles 59 and 62 of the EC Treaty (the latter article was repealed by the Treaty of Amsterdam), with Regulation No 2408/92 and with the freedom granted by Article 8a of the Treaty to every citizen of the
Den Italienske Republik har nedlagt påstand om, at forordningerne, og navnlig bestemmelserne, der er nævnt i denne doms præmis 1, annulleres, og at Rådet og Kommissionen tilpligtes at betale sagens omkostninger.
In the present case, it is common ground that the Italian Republic has not adopted the measures needed in order to comply with the reasoned opinion within the period allowed for the purpose.
eller påvist, at Rådet har svævet i en åbenlys vildfarelse eller klart har overskredet grænserne for sit skøn.
Orders the Italian Republic to pay the costs.'
Andet og tredje anbringende
He proposed that the Court reply as follows:
For det første er det ubestridt, at afskaffelsen pr. 1. januar 1999 af landbrugsomregningskurserne — som tilkendegivet af Rådet i den tredje betragtning til forordning nr. 2800/98 — kunne have samme virkning som en væsentlig revaluering, hvorfor det var rimeligt at gøre det muligt at yde en udligningsstøtte. Ved overgangen fra den gamle til den nye agromonetære ordning, skulle det først og fremmest fastslås for alle de berørte valutaer, om de havde undergået en væsentlig revaluering.
The Italian Republic has failed to fulfil its obligations under the Treaty, in particular Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 3 of Council Regulation (EEC) No 2408/92 of 23 July 1992 by maintaining in force Article 3 of the Ministerial Decree of 13 August 1998, bringing into force Law No 537 of 24 December 1993, as amended by Law No 662 of 23 December 1996, which provides for differentiated airport taxes according to whether the flight is domestic or to another Member State.
De to anbringender skal undersøges under et, og de må straks forkastes, i det omfang de vedrører overtrædelse af traktatens artikel 39 og magtfordrejning, idet sagsøgeren ikke har fremført noget argument til støtte for disse dele af anbringenderne.
Case C-100/99 Italian Republic ν Council of the European Union Commission of the European
For det andet forekommer det hverken ulogisk eller inkonsekvent, at fællesskabslovgiver har fastsat, at der skal ydes denne udligningsstøtte efter de samme regler som dem, der er fastsat i forordning nr. 2799/98 om den agromonetære ordning for euroen, herunder anvendelsen af den nedre grænse på 2,6% af en væsentlig revaluering.
(Common agricultural policy — Agrimonetary system for the euro — Transitional measures for the introduction of the euro) (Fifth Chamber) arrangements for the euro and, more particularly, Articles 4 and 5 thereof and the annex thereto, in particular paragraphs 1 and 2 thereof;
Sagsøgeren har heller ikke godtgjort, at Rådet skulle have taget i betragtning, at en væsentlig revaluering, der ikke oversteg tærsklen på 2,6%, for de deltagende medlemsstaters vedkommende ikke mere ville kunne udløse en støtte.
By application lodged at the Court Registry on 17 March 1999, the Italian Republic brought an action under the first paragraph of Article 173 of the EC Treaty (now, after amendment, the first paragraph of Article 230 EC) for annulment of
Alt dette viser, at den ensartede anvendelse af en nedre grænse på 2,6% i forordning nr. 2800/98 ikke hviler på en åbenbart urigtig vurdering af den situation som henholdsvis de deltagende medlemsstater og de ikkedeltagende medlemsstater befandt sig i.
Commission Regulation (EC) No 2808/98 of 22 December 1998 laying down detailed rules for the application of the agrimonetary system for the euro in agriculture
For det tredje har forordning nr. 2800/98 — i modsætning til hvad sagsøgeren gør gældende — ikke påvirket adgangen for de deltagende medlemsstater til at yde udligningsstøtte for væsentlige revalueringer, der er indtrådt før euroens indførelse.
Council Regulation (EC) No 2800/98 of 15 December 1998 on transitional measures to be applied under the common agricultural policy with a view to the introduction of the euro and, more particularly, Articles 2 and 3 thereof;
Spørgsmålet om, hvorvidt begrundelsespligten er overholdt, skal desuden ikke blot vurderes i forhold til den anfægtede retsakts ordlyd, men ligeledes i forhold til den sammenhæng, hvori den indgår, samt alle de retsregler, som gælder på det pågældende område.
Commission Regulation (EC) No 2813/98 of 22 December 1998 laying down detailed rules for applying the transitional
Endelig må sagsøgerens argument vedrørende euroens udvikling i forhold til den amerikanske dollar forkastes.
Council Regulation (EC) No 2799/98 of 15 December 1998 establishing agrimonetary
mellem forskellige produktkategorier i udligningstøtteordningen. Sagsøgeren har heller ikke ført bevis for, at situationen omkring euroens indførelse kunne have nogen som helst indflydelse på retmæssigheden af de sondringer, der tidligere blev anvendt.
The action and the procedure before the Court during the transition to the euro are substantially different for the currencies of participating Member States and for those of nonparticipating Member States, so that different treatment is required.
Det fremgår af denne begrundelse, at fællesskabslovgiver har ment, at det var hensigtsmæssigt at fastsætte særskilte udligningsordninger i henhold til de mulige indvirkninger på landbrugsindkomsterne af valutarevalueringer.
Since the comparison of those effects calls for the evaluation of a complex economic situation, it should be pointed out that, according to the Court's case-law, the Community legislature enjoys significant freedom of discretion and the Community judicature, in reviewing the lawfulness of the exercise of such freedom, cannot substitute its evaluation of the matter for that of the competent authority, but must confine itself to examining whether there has been a manifest error or misuse of power or whether that authority has clearly exceeded the bounds of its discretion.
Sagsøgeren har anført, at ugyldigheden af forordning nr. 2808/98 og 2813/98 følger af ugyldigheden af forordning nr. 2799/98 og 2800/98.
In the present case the applicant has not relied on a misuse of power, nor has it shown that the Council committed a manifest error or that it clearly exceeded the bounds of its discretion.
Sagsøgeren har ikke godtgjort, at denne vurdering, som Kommissionen har givet en detaljeret og overbevisende forklaring på, er åbenbart forkert.
In the transition from the old to the new agrimonetary system, it was necessary initially to determine for all the currencies concerned whether they had experienced an appreciable revaluation.
Sagsøgeren har ikke godtgjort, at fællesskabslovgiver klart har overskredet grænserne for sit skøn ved at fastsætte forskelle
Second, the applicant claims that the methods for calculating the flat-rate income loss provided for in Article 4(2) of Regulation No 2799/98 and in the annex thereto unjustly penalise certain products.
Da alle de anbringender, der er anført til anfægtelse af forordning nr. 2799/98 og 2800/98 er blevet forkastet, kan der heller ikke gives sagsøgeren medhold, i det omfang sagen vedrører forordning nr. 2808/98 og 2813/98, uden at det er nødvendigt at tage stilling til formaliteten i den forbindelse.
Third, the applicant considers that to have provided different threshold conditions for intervention on prices and for amounts relating to certain direct aid, referred to in Articles 5 of Regulation No 2799/98 and 3 of Regulation No 2800/98 gives rise to unjustified unequal treatment.
Det hedder i domskonklusionen:
Council Regulations Nos 2799/98 and 2800/98
Union og Kommissionen for De Europæiske
First plea in law
•1) Rådet for den Europæiske frifindes.
In so far as the first plea in law alleges infringement of Article 39 of the Treaty and the principle of proportionality, it must be rejected forthwith, since the applicant has not developed those complaints in its argument.
Generaladvokat F.G. Jacobs fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 15. marts 2001.
Accordingly, in order to deal with the first plea in law, it is sufficient to consider the complaint alleging infringement of the principle of equal treatment set out in Article 40 of the Treaty.
»1) Rådet for Den Europæiske Union og Kommissionen for De Europæiske Fællesskaber frifindes.
The existence of such infringement presupposes that the effects of currency revaluations recorded
Forenede sager T-24/98 og T-241/99 E / Kommissionen for De Europæiske Fællesskaber Tjenestemandsvedtægten
Furthermore, the question whether a statement of reasons satisfies the requirements must be assessed with reference not only to the wording of the impugned measure but also to its context and to the whole body of legal rules governing the matter in question.