natgillin/translations-raw huggingface dataset:
Det fremgår af sagen, at aktiekapitalen i Randers Sport A/S var på 300 000 DKK, og at aktiekapitalen i Randers Sport Nyt A/S var på 500 000 DKK.
The requirement that a tradefair organiser must have a particular legal form or status, the requirement that he conduct his business of tradefair organiser on an exclusive basis and the
Den 15. marts 1997 anlagde sagsøgeren i hovedsagen sag ved Vestre Landsret mod
The second charge: breach of the principles of freedom to provide services and freedom of establishment
Det første, andet og tredje spørgsmål
— inclusion amongst the founders or members of at least one local territorial institution;
Vestre Landsret har fundet, at afgørelsen af den for landsretten verserende sag — selv om den udelukkende angår indenlandske forhold — må bero på fortolkningen af fællesskabsretlige bestemmelser.
— the involvement, even if only on an advisory basis, of bodies made up of operators already in the territory in question or their representatives for the purposes of recognition and approval of the organiser and the grant of public financing to him.
Med det første, andet og tredje spørgsmål, som behandles under ét, ønsker den forelæggende ret nærmere bestemt oplyst, om direktivets artikel 2, litra c) og i), skal fortolkes således, at der foreligger en tilførsel af aktiver i direktivets forstand dels i tilfælde, hvor en transaktion går ud på, at det indskydende selskab bevarer provenuet af et lån, som det har optaget, mens de hertil svarende forpligtelser overføres til det modtagende selskab, dels i tilfælde, hvor det indskydende selskab bevarer en mindre aktiepost i et tredje selskab.
As regards, finally, the provisions which make the organisation of trade fairs subject to the involvement of bodies made up of operators already in the territory concerned or representatives of such operators for the purposes of recognition and approval of the organiser and granting public financing to the latter, it must be observed that the requirement of approval or official recognition constitutes a restriction on the freedom to provide services or freedom of establishment.
Det står fast, at hovedsagen vedrører en bestemmelse i national ret, som finder anvendelse i rent national sammenhæng.
Similarly, and for the reasons given by the Advocate General in point 165 of his Opinion, an adverse effect of that kind may derive from provisions requiring the involvement of bodies made up of competing operators already present in the territory concerned.
Hertil bemærkes, at det fremgår af ordlyden af direktivets artikel 2, litra c) og i), samt af direktivets artikel 4, stk. 1, at en tilførsel af aktiver, for at falde ind under direktivet, skal omfatte alle aktiver og passiver i en gren af en virksomhed. Ifølge direktivets artikel 2, litra i), kan kun en samlet enhed, der kan fungere ved hjælp af egne midler, udgøre en sådan gren af en virksomhed.
It must first be pointed out that national and regional provisions which make administrative appointments for tradefair organisers subject to the involvement of public authorities or local bodies of some other kind are liable to impede or even prevent the exercise by operators from other Member States of their right of freedom to provide services and to render exercise of their right of establishment in Italy more difficult.
Den forelæggende ret har imidlertid anført, at den danske lovgiver i forbindelse med gennemførelsen af direktivets bestemmelser i national ret besluttede at behandle rent nationale forhold på samme måde som forhold, der er omfattet af direktivet, således at den har tilpasset bestemmelserne for rent interne forhold til fællesskabsretten.
That applies to Articles 13, 14 and 15, first paragraph, (a), of Regional Law No 10/81 of Friuli Veneto Giulia, which provides for the involvement, for the purpose of the authorisation of trade fairs, of an advisory committee which includes, among others, four chairmen of tradefair organisers whose principal offices are in the region.
Den forelæggende ret har tilføjet, at en fortolkning af begreberne »tilførsel af aktiver« og »gren af en virksomhed« i fællesskabssammenhæng er nødvendig for at kunne træffe afgørelse i den for retten verserende sag, at disse begreber findes i direktivet, at de er benyttet i den nationale lov om gennemførelsen af direktivet, og at anvendelsen af begreberne er blevet udvidet til rent nationale forhold.
In absence of any justification, those provisions, mentioned in the third indent of paragraph 35 of this judgment, are contrary to the principles of freedom to provide services and freedom of establishment.
Fællesskabslovgiver har dermed fundet det nødvendigt, at alle aktiver og passiver i en gren af en virksomhed overføres samlet. Såfremt det indskydende selskab bevarer provenuet af et betydeligt lån, det har optaget, mens de heraf følgende forpligtelser overføres til det modtagende selskab, sker der en opdeling af disse elementer.
The same applies to Article 8, second paragraph, of Regional Law No 43/80 of Emilia-Romagna, which, although not making exercise of the business of tradefair organiser subject to involvement of public authorities or local bodies in the administrative appointments for such organisers, nevertheless makes the activity of tradefair organisers subject to the inclusion among the founders or members of at least one local territorial institution.
Det følger af Domstolens praksis, at såfremt den i national ret valgte regulering af rent nationale forhold, som det er tilfældet i hovedsagen, er tilpasset fællesskabsretten, bl.a. for at undgå forskelsbehandling af statens egne statsborgere, eller for at undgå konkurrencefordrejninger, er det en klar fællesskabsinteresse, at bestemmelser eller begreber, der er hentet fra fællesskabsretten, fortolkes ensartet, uanset de vilkår, hvorunder de skal anvendes, således at
On other hand, the restrictions on the freedom to provide services or freedom of establishment created by the other provisions mentioned in the third indent of paragraph 35 of this judgment, may be justified by the fact that the knowledge or experience of representatives of the business world who are not in competition with the operators to whom the recognition or approval procedure relates and that of representatives of the people for whom the trade fair is intended may prove to make a valuable contribution to the procedure in question.
Dette kan være tilfældet, når det modtagende selskabs indtægter forekommer at være utilstrækkelige i forhold til renter og afdrag af de overtagne gældsposter.
Article 8, first and second paragraphs, and Article 16, first paragraph, of Regional Law No 43 of Emilia-Romagna of 26 May 1980;
Bedømmelsen af, om der er tale om en selvstændig bedrift, må imidlertid overlades til den nationale ret, og bedømmelsen skal ske ud fra de særlige omstændigheder i hvert enkelt tilfælde.
Articles 3, 4 and 8, last paragraph, of Regional Law No 10 of Friuli Veneto Giulia of 23 February 1981, and
I denne henseende bemærkes, at direktivets artikel 2, litra i), definerer begrebet en gren af en virksomhed som »alle aktiver og passiver i en afdeling af et selskab, som ud fra et organisationsmæssigt synspunkt udgør en
Articles 3, 5 and 12 of Provincial Law No 35 of the Autonomous Province of Trento of 2 September 1978, the Italian Republic has failed to fulfil its obligations under Article 59 of the EC Treaty (now, after amendment, Article 49 EC), Article 60 of the EC Treaty (now Article 50 EC), Articles 61, 63 and 64 of the EC Treaty (now, after amendment, Articles 51 EC, 52 EC and 53 EC) and Articles 65 and 66 of the EC Treaty (now Articles 54 EC and 55 EC);
Det er herved uden betydning at det indskydende selskab bevarer en mindre aktiepost i et tredje selskab.
Article 2(c) and (d), Article 3, first paragraph, (b) and (c), and Article 5, first paragraph, (a), of Regional Law No 12 of Liguria of 3 November 1972;
selskab stiller et pengeinstitut, som bla. kræver, at aktionærerne i det modtagende sikkerhed i form af aktier, der repræsenterer selskabets kapital.«
Articles 5, 13, 14 and 15, first paragraph, (a), of Regional Law No 10 of Friuli Veneto Giulia of 23 February 1981, the Italian Republic has failed to fulfil its obligations under Articles 59 to 61 and 63 to 66 of the Treaty and under Articles 52 and 54 of the EC Treaty (now, after amendment, Articles 43 EC and 44 EC), Article 55 of the EC Treaty (now Article 45 EC), Articles 56 and 57 of the EC Treaty (now, after amendment, Articles 46 EC and 47 EC) and Article 58 of the EC Treaty (now Article 48 EC);
Han foreslog Domstolen at svare således:
Dismisses the remainder of the action;
Såfremt dette er tilfældet, må det antages, at det modtagende selskab ikke kan fungere ved hjælp af egne midler.«
Advocate General S. Alber delivered his Opinion at the sitting of the Fifth Chamber on 29 May 2001.
»Appel — mulighed for, at den refererende dommer ved Retten kan træffe afgørelse som enedommer — midlertidigt ansat — indplacering i lønklasse — erhvervserfaring« (Femte Afdeling) afgørelser af 15. marts 19%, hvorved han blev endelig indplaceret i lønklasse A7, og af 5. november 1996, hvorved hans administrative klage over denne afgørelse om indplacering blev afvist.
Those questions have been raised in proceedings between the company Andersen og Jensen ApS and Skatteministerium (Danish Ministry ofFiscal Affairs) concerning the taxation of a transfer of assets.
Ved appelskrift indleveret til Domstolens Justitskontor den 10. maj 2000 har Alain Liberos iværksat appel til prøvelse af dom afsagt den 9. marts 2000 af Retten i Første Instans i sag T- 29/97, Liberos mod Kommissionen, hvorved Retten frifandt Kommissionen for appellantens påstand om annullation af Kommissionens
By order of 9 February 2000, the Vestre Landsret (Western Regional Court) referred to the Court for a preliminary ruling four questions on the interpretation of Article 2(c) and (i) of Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States.
De faktiske omstændigheder, der ligger til grund for tvisten, er i den appellerede dom beskrevet således:
bond, a lien, a deposit of shares or any other kind — for the benefit of the company receiving the transfer.
Første Afdeling henviste den 9. november 1999 i overensstemmelse med procesreglementets artikel 14, stk. 2, første afsnit, og artikel 51, stk. 2, første afsnit, sagen til Rettens præsident, der herefter behandlede sagen som enedommer.
On 15 March 1997 the claimant in the main proceedings brought an action before the Vestre Landsret against Skatteministerium in which it sought a review of the legality of the conditions imposed by the Ligningsråd.
Den 25. oktober 1993 indgav sagsøgeren ansøgning til Kommissionen i forbindelse med en udvælgelse af midlertidigt ansatte. Meddelelsen om udvælgelsen specificerede, at det drejede sig om en stilling i lønklasse A7/A4.
The Vestre Landsret is of the opinion that, even though the dispute in the main proceedings is confined to a purely national context, its outcome depends on the interpretation of Community rules.
Retten undersøgte som led i sagens realitet om, »artikel 2 i beslutningen af 1. september 1983 -som anvendt individuelt af Kommissionen — der ikke tager hensyn til erhvervserfaring, der ligger forud for stillingstilbuddet, under hensyn til sagens omstændigheder krænker formålet med vedtægtens artikel 31«.
It refers in this regard to the drafting history and the wording of the relevant provisions of the Fusionsskattelov, from which it is clear that the Danish legislature wished to ensure that those provisions would be applied uniformly both to national transactions and to those involving more than one Member State.
Retten begrundede i denne henseende den appellerede dom således:
Relying on the judgment in Case C-28/95 Leur-Bloem [1997] ECR 1-4161, it considers that, in those circumstances, the Court has jurisdiction to give a preliminary ruling.
Den 17. oktober 1994 tilbød Kommissionen sagsøgeren en stilling som midlertidigt ansat, idet den præciserede, at han skulle arbejde som fuldmægtig i en periode på tre år, og at han ville blive indplaceret »i kategori A, lønklasse 7, løntrin 1 (under forbehold for indplaceringsudvalgets bekræftelse, der senere afgør den endelige indplacering)«.
The jurisdiction of the Court a limited company incorporated under Danish law called Randers Sport A/S which operated a wholesale and retail business in sports equipment.
Sagsøgeren har gjort gældende, at hans erhvervserfaring ikke skulle have været bedømt på datoen for stillingstilbuddet, men på datoen for ansættelseskontraktens faktiske ikrafttræden den 1. juli 1995. ...
In 1996, with a view to passing the business on to the next generation, the shareholders of the claimant in the main proceedings set up a new company, Randers Sport Nyt A/S, to which the undertaking's business was to be transferred.
Den 23. juni 1995 underskrev sagsøgeren ansættelseskontrakten, der var dateret den 7. oktober 1994 ...
According to the documents before the Court, the capital of Randers Sport A/S was DKK 300 000 and that of Randers Sport Nyt A/S was DKK 500 000.
Afgørelsen af 15. marts 1996 anvender imidlertid en intern generel beslutning, nemlig beslutningen af 1. september 1983, der udtrykkeligt i artikel 2, stk. 3, angiver den dato, der skal anvendes ved beregningen af den erhvervserfaring, der skal tages i betragtning ved indplaceringen, nemlig datoen for stillingstilbuddet.
Since it was the intention of those shareholders that the existing capital should for the most part be protected from the burdens to be borne by the future business and should remain within the claimant company, the latter took out a loan of DKK 10 million, the proceeds of which were to remain with that company, whilst the financial obligation arising from the loan was to be transferred to Randers Sport Nyt A/S. It was also arranged that Randers Sport Nyt A/S's cashflow requirements would be covered by a line of credit granted by a financial institution which, by way of security, would seek a lien over all the shares representing the capital of Randers Sport Nyt A/S. It was also provided that the claimant would retain a small number of shares in a third company, which at that time was in receivership.
Den 30. august 1995 fremsendte sagsøgeren et notat til formanden for indplaceringsudvalget med en ansøgning om omplacering til lønklasse A5 under hensyn til hans erhvervserfaring på femten år, seks måneder og seks dage på tidspunktet for udfærdigelse af hans ansættelseskontrakt med Kommissionen, den 7. oktober 1994.
By letter of 6 June 1996 the claimant applied to the Ligningsråd, which is the highest administrative authority in Denmark responsible for a number of matters relating to taxation, for authorisation to carry out the planned transfer of assets with the benefit of the tax exemption provided for in Paragraphs 15c and 15d of the Fusionsskattelov.
Denne adfærdsregel er i overensstemmelse med vedtægtens formål, både af administrative årsager og af materielle årsager.
By letter of 20 November 1996 the Ligningsråd replied that the requested authorisation would be granted provided that two conditions were fulfilled:
Kommissionen tilsendte sagsøgeren et tillæg af 15. marts 1996 til ansættelseskontrakten, der fastsatte hans endelige indplacering til lønklasse A7, løntrin 3 ...
However, the national court has indicated that the Danish legislature, when transposing the provisions of the directive into national law, had decided to treat purely internal situations in the same way as those governed by the directive and had therefore aligned the provisions governing purely internal situations with Community law.
For det første er det ikke på tidspunktet for stillingstilbuddet muligt at tage en eventuel erhvervserfaring i betragtning, der opnås i tidsrummet mellem stillingstilbuddet og ansøgerens faktiske tiltrædelse.
The national court adds that an interpretation of the terms 'transfer of assets' and 'branch of activity', in their Community context, is required in order to decide the case before it, that those terms feature in the directive, that they were incorporated in the national law transposing the directive and that their application has been extended to purely internal situations.
Den 28. marts 1996 indgav sagsøgeren en klage til Kommissionen i medfør af vedtægtens artikel 90, stk. 2, over afgørelsen af 15. marts 1996, idet den ikke tog hans ansøgning om omplacering til lønklasse A5 til følge.
the proceeds of the loan of DKK 10 million and the corresponding debt should either remain entirely with the transferring company or be transferred entirely to the company receiving the transfer;
Ved afgørelse af 5. november 1996 blev klagen udtrykkeligt afvist ...«
- neither the transferring company, nor the main shareholders who were natural persons, nor any third parties should provide security - whether in the form of a
For det andet forløber der sædvanligvis kun kort tid mellem udfærdigelse af stillingstilbuddet og dets fremsendelse til ansøgeren, eller mellem denne fremsendelse og accepten eller afvisningen af tilbuddet.
According to the case-law of the Court, where, as in the case before the national court, in regulating purely internal situations, domestic legislation adopts the same solutions as those adopted in Community law in order, particularly, to avoid discrimination against foreign nationals
For det tredje ligger underskrivelsen af kontrakten og den ansattes faktiske tiltrædelse i almindelighed næppe langt fra hinanden.
However, such a transfer, made partly in cash, would not constitute a transfer of assets within the meaning of the directive.
Det bemærkes, at i overensstemmelse med artikel 11, stk. 1, første afsnit, i Rettens procesreglement påkendes de sager, der indbringes for Retten, i princippet af afdelingerne.
or any distortion of competition, it is clearly in the Community interest that, in order to forestall future differences of interpretation, provisions or concepts taken from Community law should be interpreted uniformly, irrespective of the circumstances in which they are to apply (LeurBloem, paragraph 32).
Det er en undtagelse, når procesreglementets artikel 14, stk. 2, første afsnit, bestemmer, at visse bestemte sagskategorier kan behandles af den refererende dommer, der træffer afgørelse som eneste dommer.
It follows that, as far as the loan transaction at issue in the main proceedings is concerned, the requirements of Article 2(c) and (i) of the directive have not been met.
Artikel 14, stk. 2, andet afsnit, litra a), i Rettens procesreglement udelukker, at sager, hvori der rejses spørgsmål om lovligheden af en generel retsakt, kan henvises til en enkelt dommer.
It follows that the Court has jurisdiction to interpret the provisions of the directive even though they do not directly govern the situation at issue in the main proceedings. The questions submitted by the Vestre Landsret must for that reason be answered.
For det sidste vil det, hvis institutionen pålægges at revidere stillingstilbuddet efter, at det er accepteret af den ansatte, med henblik på at tage den erhvervserfaring, som sidstnævnte har opnået mellem tidspunktet for tilbuddet og for den faktiske tiltrædelse, i betragtning, give den ansatte mulighed for uden saglig grund, og uden at det er muligt for institutionen at foretage en effektiv efterprøvelse, at udskyde tiltrædelsen for at opnå en bedre indplacering.
As regards the fact that the transferring company retained a small number of shares in a third company, suffice it to state, that, whilst the retention of such shares may exclude a transfer of all the business of the transferring company, it cannot exclude a transfer of a branch of activity unrelated to those shares.
Det følger heraf, at Kommissionen med rette i sin afgørelse af 15. marts 1996 havde fastsat datoen for stillingstilbuddet som den seneste dato, der kunne tages i betragtning med hensyn til erhvervserfaringen i henhold til beslutningen af 1. september 1983«.
By its first, second and third questions, which it is appropriate to consider together, the national court seeks in essence to ascertain whether Article 2(c) and (i) of the directive must be interpreted as meaning that there is a transfer of assets within the meaning of the directive where, first, the terms of a transaction are such that the proceeds of a loan contracted by the transferring company remain with that company and the obligations arising from the loan are transferred to the company receiving the transfer and, second, the transferring company retains a small number of shares in a third company.
Begrebet »generel foranstaltning« er blevet fortolket af Domstolen og Retten inden for rammerne af anvendelsen af artikel 230 EF og 249 EF. Ifølge fast retspraksis anses en foranstaltning for at være generel, når den finder anvendelse på objektivt bestemte situationer og har retsvirkninger for generelt og abstrakt fastlagte persongrupper (jf. bl.a. dom af 17.6.1980, forenede sager 789/79 og 790/79, Caipak og Società Emiliana Lavorazione Frutta mod Kommissionen, præmis 9, og af 31.5.2001, sag C-41/99 P, Sadam Zuccherifici m.fl. mod Rådet, præmis 24).
By its fourth question the national court seeks in essence to ascertain whether Article 2(i) of the directive must be interpreted as meaning that an independent business, that is to say, an entity capable of functioning by its own means, can exist even where the future cashflow requirements of the company receiving the transfer must be satisfied by a credit facility from a financial institution which insists, in particular, that the shareholders of the company receiving the transfer provide security in the form of shares representing the capital of that company.
Retten gav derfor ikke Alain Liberos medhold i sagen og pålagde hver part at bære sine egne omkostninger.
It is clear from the wording of Article 2(c) and (i) of the directive, and from Article 4(1) thereof, that, in order to be covered by the directive, a transfer of assets must encompass all the assets and liabilities relating to a branch of activity.
Af hensyn til sammenhængen skal artikel 14, stk. 2, andet afsnit, litra a), i Rettens procesreglement fortolkes under hensyn til denne faste retspraksis.
Under Article 2(i) of the directive, only an entity capable of functioning by its own means can constitute such a branch of activity.
Alain Liberos har nedlagt påstand om, at den appellerede dom ophæves, således at han gives medhold i de påstande, der blev fremsat i første instans.
In that regard, it must be remembered that Article 2(i) of the directive defines a branch of activity as 'all the assets and liabilities of a division of a company which from an organisational point of view constitute an independent business, that is to say an entity capable of functioning by its own means.'
Det følger heraf, at en retsakt er generel i den nævnte bestemmelses forstand, når den finder anvendelse på objektivt bestemte situationer og har retsvirkninger for generelt og abstrakt fastlagte persongrupper.
The Community legislature therefore considered it necessary that the assets and liabilities relating to a branch of activity should be transferred in their entirety.
Alain Liberos har med det første anbringendes andet led anført, at det er med urette, at sagen blev afgjort af den refererende dommer, der behandlede sagen som enedommer, når sagen rejste spørgsmål om lovligheden af artikel 2, stk. 3, i beslutningen af 1. september 1983, der navnlig bestemmer, at »[d]en faglige erfaring vurderes ud fra ansøgerens beskæftigelse forud for det tidspunkt, hvor stillingstilbuddet fremsættes«.
It follows that the independent operation of the business must be assessed primarily from a functional point of view — the assets transferred must be able to operate as an independent undertaking without needing to have recourse, for that purpose, to additional investments or transfers of assets — and only secondarily from a financial point of view.