natgillin/translations-raw huggingface dataset:
Den bemærkede, at kravet ganske vist i princippet kunne være begrundet i ønsket om at begrænse solidaritetsforpligtelsen over for civile krigsofre til de personer, som har haft en tilknytning til befolkningen i den pågældende stat under og efter krigen – idet bopælskravet således afspejler graden af de pågældendes tilknytning til dette samfund.
It observed that the condition may admittedly be justied in principle by the wish to limit the obligation of solidarity with war victims to those who had links with the population of the State concerned during and after the war, the condition
Varernes frie bevægelighed
Annual Report 2006
Årsrapport 2006
Court of Justice
Udviklingen og arbejdet
Free movement of goods
Domstolen denne aftale 11, ved besvarelsen af et præjudicielt spørgsmål fra en græsk ret, som skulle træffe afgørelse i en tvist vedrørende indførsel til Grækenland af automobiler med oprindelse i Ungarn inden for rammerne af præferenceordningen i den nævnte aftale.
In Joined Cases C-23/04 to C-25/04 Sfakianakis [2006] ECR I-1265, the Court was required to interpret the Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Hungary, of the other part 11, and more specically Articles 31(2) and 32 of Protocol No 4 to that agreement, in response to a reference for a preliminary ruling from a Greek court which had to decide a case relating to imports into Greece, under the preferential scheme established by that agreement, of automobiles from Hungary.
Den fastslog, at artikel 31, stk. 2, og artikel 32 i protokol nr. 4 til den nævnte aftale, som ændret ved afgørelse nr. 3/96 truffet af Associeringsrådet mellem De Europæiske Fællesskaber og deres medlemsstater på den ene side og Republikken Ungarn på den anden side, skal fortolkes således, at toldmyndighederne i indførselslandet er forpligtede til at tage hensyn til afgørelser truffet af udførselslandets domstole i søgsmål anlagt til prøvelse af resultaterne af den kontrol af gyldigheden af kontrollen af varecertifikater, som toldmyndighederne i udførselslandet har foretaget, når de er blevet informeret om disse søgsmål og om indholdet af disse afgørelser, og uanset om kontrollen af varecertifikaternes gyldighed er blevet foretaget på anmodning af toldmyndighederne i indførselslandet.
The Court held that Articles 31(2) and 32 of Protocol No 4 to the agreement, as amended by Decision No 3/96 of the Association Council between the European Communities and their Member States, of the one part, and the Republic of Hungary, of the other part, are to be interpreted as meaning that the customs authorities of the State of import are bound to take account of judicial decisions delivered in the State of export on actions brought against the results of verications of the validity of goods movement certicates conducted by the customs authorities of the State of export, once they have been informed of the existence of those actions and the content of those decisions, regardless of whether the verication of the validity of the movement certicates was carried out at the request of the customs authorities of the State of import.
I den samme sag fastslog Domstolen, at den effektive virkning af afskaffelsen af told i henhold til nævnte aftale også er til hinder for, at indførselslandets toldmyndigheder træffer administrative afgørelser om opkrævning af told, afgifter og bøder, inden de er blevet underrettet om det endelige udfald af de søgsmål, der er blevet anlagt til prøvelse af resultatet af den efterfølgende kontrol, og afgørelserne truffet af udførselslandets myndigheder, som oprindeligt udstedte varecertifikaterne, ikke er blevet tilbagekaldt eller annulleret.
In the same judgment the Court held that the eectiveness of the abolition of the imposition of customs duties under the agreement also precludes administrative decisions imposing the payment of customs duties, taxes and penalties taken by the customs authorities of the State of import before the denitive result of actions brought against the findings of the subsequent verication has been communicated to them, when the decisions of the authorities of the State of export which initially issued the goods movement certicates have not been revoked or cancelled.
Vedrørende den fælles landbrugspolitik skal nævnes dommen i sagen Spanien mod Rådet (dom af 7.9.2006, sag C-310/04, endnu ikke trykt i Samling af Afgørelser), hvorved Spanien havde anlagt et søgsmål ved Domstolen med påstand om annullation af den nye fællesskabsstøtteordning for bomuld, der blev indført ved forordning nr. 864/2004 12og indføjet i forordning nr. 1782/2003 13, der implementerede det, der kaldes Mac
With regard to the common agricultural policy, mention will be made of Case C-310/04 Commission v Spain (judgment of 7 September 2006, not yet published in the ECR), where the Kingdom of Spain brought an action for annulment of the new Community support
Europaaftalen om oprettelse af en associering mellem De Europæiske Fællesskaber og medlemsstaterne på den ene side og Republikken Ungarn på den anden side, indgået og godkendt ved Rådets og Kommissionens afgørelse af 13.12.1993 (EFT L 347, s. 1).
Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Hungary, of the other part, approved by decision of the Council and of the Commission of 13 December 1993 (OJ L 347, 31.12.1993, p. 1).
Rådets forordning (EF) nr. 864/2004 af 29.4.2004 om ændring af forordning nr. 1782/2003 om fastlæggelse af fælles regler for den fælles landbrugspolitiks ordninger for direkte støtte og om fastlæggelse af visse støtteordninger for landbrugere og om tilpasning heraf som følge af Den Tjekkiske Republiks, Estlands, Cyperns, Letlands, Litauens, Ungarns, Maltas, Polens, Sloveniens og Slovakiets tiltrædelse af Den Europæiske Union (EUT L 161, s. 48).
Council Regulation (EC) No 864/2004 of 29 April 2004 amending Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers, and adapting it by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia to the European Union (OJ L 161, 30.4.2004, p. 48).
Rådets forordning (EF) nr. 1782/2003 af 29.9.2003 om fastlæggelse af fælles regler for den fælles landbrugspolitiks ordninger for direkte støtte og om fastlæggelse af visse støtteordninger for landbrugere og om ændring af forordning nr. 2019/93, nr. 1452/2001, nr. 1453/2001, nr. 1454/2001, nr. 1868/94, nr. 1251/1999, nr. 1254/1999, nr. 1673/2000, nr. 2358/71 og nr. 2529/2001 (EUT L 270, s. 1).
Council Regulation (EC) No 1782/2003 of 29 September 2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and amending Regulations (EEC) No 2019/93, (EC) No 1452/2001, (EC) No 1453/2001, (EC) No 1454/2001, (EC) No 1868/94, (EC) No 1251/1999, (EC) No 1254/1999, (EC) No 1673/2000, (EEC) No 2358/71 and (EC) No 2529/2001 (OJ L 270, 21.10.2003, p. 1).
Udviklingen og arbejdet og omstændigheder blev taget i betragtning, og særligt lønomkostninger og de potentielle virkninger af reformen af støtteordningen for bomuld på egreneringsvirksomhedernes økonomiske situation.
In Ritter-Coulais, the dispute before the national court concerned a couple who were German nationals and were employed in Germany, where they were liable to taxation, but who resided in France.
Domstolen annullerede således artikel 1, nr. 20, i forordning nr. 864/2004, hvorved kapitel 10a i afsnit IV i forordning nr. 1782/2003 blev indsat.
The Court was asked whether Mr and Mrs Ritter-Coulais could rely upon the provisions relating to freedom of movement for workers against the German tax authorities in order to have income losses resulting from their own use of the house in France which they owned and were living in taken into account.
Den suspenderede imidlertid denne annullation, indtil der inden for en rimelig frist vedtages en ny forordning.
The Court replied that the situation of Mr and Mrs Ritter-Coulais, who worked in a Member State other than that of their actual place of residence, fell within the scope of Article 39 EC.
Fri bevægelighed for personer, tjenesteydelser og kapital
N concerned the provisions of Netherlands tax law under which departure from national territory is treated as a disposal of shares, resulting in the payment of tax on increases in value at that date.
På dette meget store område bør årets markante sager inddeles efter emne.
The main proceedings involved a Netherlands national who was resident in the Netherlands until he moved to the United Kingdom, where he would engage in no economic activity for a long time.
Domstolen måtte først og fremmest erindre om de grænser for anvendelsen af bestemmelserne om den frie bevægelighed, som udgøres af dels rent interne forhold, dels retsmisbrug.
As regards abuse of rights, a national court asked the Court of Justice whether it is an abuse of the freedom of establishment for a company established in a Member State to set up and capitalise companies in another Member State solely to take advantage of the more favourable tax regime in that State.
Ifølge fast retspraksis er en situation, når alle relevante omstændigheder udelukkende har tilknytning til én medlemsstats område, således ikke omfattet af bestemmelserne om den frie bevægelighed.
In Case C-196/04 Cadbury Schweppes and Cadbury Schweppes Overseas (judgment of 12 September 2006, not yet published in the ECR), the Court replied in the negative.
I denne sammenhæng foranlediges Domstolen gang på gang til at tage stilling til spørgsmålet, om den omstændighed, at en skattepligtig person, der er fællesskabsstatsborger, etablerer sin bopæl eller sit hjemsted på en anden medlemsstats område end den, hvor den pågældende udøver erhvervsvirksomhed, indebærer en tilknytning til udlandet, der er tilstrækkelig til, at den pågældende kan påberåbe sig den frie bevægelighed for personer, tjenesteydelser eller kapital.
The fact that a company has been established in a Member State for the avowed purpose of beneting from more favourable legislation does not in itself suce to constitute abuse and thereby to justify a national measure restricting the freedom of establishment.
For så vidt angår 2006 er der i denne henseende to sager, som fortjener særlig opmærksomhed: Ritter-Coulais-sagen (dom af 21.2.2006, sag C-152/03, Sml.
Such a measure would, on the other hand, be justied if it sought to prevent the creation of wholly articial arrangements which do not reect economic reality and are intended to escape the tax normally due on the prots generated by activities carried out on national territory.
I, s. 1711) og N-sagen (dom af 7.9.2006, sag C-470/04, endnu ikke trykt i Samling af Afgørelser).
While the field of application of the provisions relating to the freedoms of movement is therefore not unlimited, the powers retained by States with regard to direct taxation are not either, and the Court had various opportunities to add to its already plentiful caselaw in this area.
I Ritter-Coulais-sagen vedrørte den tvist, som var blevet indbragt for den forelæggende ret, et par, som var tyske statsborgere og udøvede lønnet beskæftigelse i Tyskland, hvor de var skattepligtige, men boede i Frankrig.
Under the common body of rules established by the Court’s case-law, not only overt discrimination by reason of nationality is prohibited but also all covert forms of discrimination (all indirect discrimination) which, by the application of ostensibly neutral criteria, lead to the same result.
På spørgsmålet, om disse tyske statsborgere over for de tyske skattemyndigheder kunne påberåbe sig bestemmelserne om arbejdskraftens frie bevægelighed med henblik på at opnå, at der blev taget hensyn til det tab af indtægter, som var en følge af, at de selv brugte det hus, som de ejede, og i hvilket de boede i Frankrig, svarede Domstolen, at situationen for ægteparret Ritter-Coulais, som arbejdede i en anden medlemsstat end den, hvor deres reelle bopæl var beliggende, var omfattet af anvendelsesområdet for artikel 39 EF.
However, in order for a dierence in treatment to be classied as discrimination, there must be an intention to apply dierent rules to comparable situations or the same rules to dissimilar situations. Should indirect discrimination be established, it is possible for it to be justied by overriding reasons in the general interest, subject to compliance with the principle of proportionality.
Tvisten i hovedsagen vedrørte en nederlandsk statsborger, der boede i Nederlandene, indtil han flyttede sin bopæl til Det
Of the various national fiscal measures examined by the Court, some were held compatible with Community law, and others incompatible.
Forenede Kongerige, hvor han længe ikke udøvede nogen erhvervsmæssig virksomhed.
National measures recognised as compatible with Community law include, first of all, measures applicable without distinction to objectively comparable situations.
På spørgsmålet, om denne nederlandske statsborger, som var indehaver af samtlige aktier i tre nederlandske selskaber, over for de nederlandske skattemyndigheder kunne påberåbe sig bestemmelserne om den frie etableringsret med henblik på at anfægte den anvendelse af den omtvistede lovgivning, som havde fundet sted over for ham, svarede Domstolen, idet den udtrykkeligt henviste til sin dom i Ritter-Coulais-sagen, at N efter flytningen af sin bopæl var omfattet af anvendelsesområdet for artikel 43 EF.
That was the position in Case C-513/03 van Hilten-van der Heijden [2006] ECR I-1957, concerning national legislation under which the estate of a national of a State who dies within 10 years after ceasing to reside in that State is taxed as if that transfer of residence did not take place, apart from relief in respect of inheritance taxes levied by other States.
For så vidt angår retsmisbrug forelagde en national ret Domstolen spørgsmålet, om den omstændighed, at et selskab med hjemsted i en medlemsstat opretter og indskyder kapital i selskaber i en anden medlemsstat alene med det formål at drage fordel af en mere fordelagtig skatteordning, der er gældende i denne anden medlemsstat, udgør et misbrug af etableringsfriheden.
The Court observed that, by laying down identical taxation provisions for nationals who have transferred their residence abroad and those who have remained in the Member State concerned, such legislation cannot discourage investment flows from or to that State or diminish the value of the estate of nationals who have transferred their residence abroad.
Domstolen besvarede spørgsmålet benægtende i dommen i sagen Cadbury Schweppes og Cadbury Schweppes Overseas (dom af 12.9.2006, sag C-196/04, endnu ikke trykt i Samling af Afgørelser).
The dierence in treatment existing between residents who are nationals of the Member State concerned and those who are nationals of other Member States cannot be regarded as constituting discrimination prohibited by Article 56 EC because it flows from the Member States’ power to dene the criteria for allocating their powers of taxation.
Den omstændighed, at et selskab er blevet oprettet i en medlemsstat med det erklærede formål at drage fordel af en mere fordelagtig lovgivning, er ikke i sig selv tilstrækkelig til at konkludere, at der foreligger et misbrug, og til dermed at begrunde en national foranstaltning, der begrænser etableringsfriheden.
That was also the position in Case C-513/04 Kerckhaert and Morres (judgment of 14 November 2006, not yet published in the ECR), concerning fiscal legislation which taxes at the same rate share dividends from companies established in national territory and those from companies established in another Member State, without taking account of the income tax already levied by deduction at source in the latter Member State.
En sådan foranstaltning ville derimod være begrundet, hvis den havde til formål at hindre oprettelsen af rent kunstige arrangementer, der ikke bygger på nogen økonomisk realitet, med henblik på at undgå den normalt skyldige skat af overskud, der optjenes ved virksomhed, der udføres på det nationale område.
The Court stated that, in respect of the tax legislation of his State of residence, the position of a shareholder receiving dividends is not necessarily dierent merely because he receives those dividends from a company established in another Member State, which, in exercising its fiscal sovereignty, makes those dividends subject to a deduction at source.
Kvalificeringen af en forskellig behandling som forskelsbehandling forudsætter imidlertid, at forskellige regler anvendes på sammenlignelige situationer, eller samme regel anvendes på forskellige situationer.
The regrettable consequences, in terms of double taxation, which result from such legislation stem from the exercise in parallel by two Member States of their fiscal sovereignty.
I tilfælde, hvor der viser sig at være tale om indirekte forskelsbehandling, er der en mulighed for, med forbehold af overholdelse af proportionalitetsprincippet, at begrunde denne i tvingende almene hensyn.
It is consequently for them to remedy those consequences by applying, in particular, the apportionment criteria followed in international tax practice.
Af de forskellige nationale skattemæssige foranstaltninger, som Domstolen har taget stilling til, blev nogle fundet forenelige, andre uforenelige, med fællesskabsretten.
National measures recognised as compatible with Community law include, next, measures which, although treating objectively comparable situations dierently, ultimately prove neutral in light of the objective pursued.
De nationale foranstaltninger, som blev fundet forenelige med fællesskabsretten, omfatter for det første foranstaltninger, som finder anvendelse uden forskel på objektivt sammenlignelige situationer.
Case C-446/04 Test Claimants in the FII Group Litigation (judgment of 12 December 2006, not yet published in the ECR) illustrates this well.
I, s. 1957) vedrørende en national lovgivning, hvorefter arven efter en national statsborger, som mindre end ti år efter at være flyttet til udlandet er afgået ved døden, beskattes, som om flytningen ikke havde fundet sted, dog med ret til en nedsættelse svarende til de arveafgifter, der er opkrævet i andre stater. Da bestemmelserne
While dividends received by resident companies from other resident companies were subject to an exemption system, dividends received by resident companies from non-resident companies were subject to an imputation system.The Court stated that, in the context of such legislation, the situation of a company receiving foreign-sourced dividends is, however, comparable to that of a company receiving nationally sourced dividends insofar as, in each case, the prots made are, in principle, liable to be subject to a series of charges to tax.
Hvad angår den forskellige behandling af statsborgere fra den omhandlede medlemsstat og statsborgere fra andre medlemsstater kan den ikke anses for at udgøre en forskelsbehandling, som er forbudt i medfør af artikel 56 EF, eftersom den henhører under den kompetence, som medlemsstaterne har til at definere kriterierne for fordelingen af deres beskatningsbeføjelser.
That was the position in Case C374/04 Test Claimants in Class IV of the ACT Group Litigation (judgment of 12 December 2006, not yet published in the ECR), concerning another aspect of the legislation in the United Kingdom of Great Britain and Northern Ireland intended to prevent or mitigate the imposition of a series of charges to tax or economic double taxation.
Dette var ligeledes tilfældet i Kerckhaert og Morres-sagen (dom af 14.11.2006, sag C-513/04, endnu ikke trykt i Samling af Afgørelser) vedrørende en skattelovgivning, hvorefter udbytte af aktier i selskaber med hjemsted på det nationale område og udbytte af aktier i selskaber med hjemsted i en anden medlemsstat beskattes med den samme sats, uden at der tages hensyn til den indkomstskat, der er opkrævet som kildeskat i sidstnævnte medlemsstat.
The disputed measures related, this time, to the regime governing the taxation of dividends distributed by resident companies.While a resident company receiving dividends from another resident company was granted a tax credit, non-resident companies receiving such dividends were not entitled to any tax credit. The Court stated that this dierence in tax treatment is not, however, discriminatory.
Domstolen fastslog, at den stilling, som en aktionær, der modtager udbytte, indtager i forhold til skattelovgivningen i sin bopælsstat, ikke nødvendigvis bliver forskellig, blot fordi vedkommende modtager udbyttet fra et selskab, der er etableret i en anden medlemsstat, der i medfør af sin beskatningskompetence opkræver skat af udbyttet i form af en kildeskat.
While the situation of resident shareholders receiving nationally sourced dividends must be regarded as comparable to the situation of resident shareholders receiving foreign-sourced dividends (see Test Claimants in the FII Group Litigation), the same is not necessarily true, as regards the application of the tax legislation of the Member State in which the company making the distribution is resident, of the situations in which shareholders receiving dividends resident in that Member State and shareholders receiving dividends resident in another Member State are placed.
Denne lovgivning er således ikke i strid med artikel 56 EF. De ugunstige virkninger, i form af dobbeltbeskatning, som er en følge af en sådan lovgivning, beror på, at to medlemsstater udøver deres beskatningskompetence sideløbende med hinanden.
Where the company making the distribution and the shareholder to whom it is paid are not resident in the same Member State, the Member State in which the company making the distribution is resident, that is to say the Member State in which the prots are derived, is not in the same position, as regards the prevention or mitigation of a series of charges to tax and of economic double taxation, as the Member State in which the shareholder receiving the distribution is resident.
Det tilkommer dem derfor at afhjælpe dette, bl.a. ved at anvende de kriterier for fordeling af kompetencen, som følges i den internationale praksis på skatteområdet.
The dierence in treatment between resident and non-resident companies is therefore not prohibited in a case of that kind by Articles 43 EC and 56 EC.
Endvidere omfatter de nationale foranstaltninger, som er fundet forenelige med fællesskabsretten, foranstaltninger, som, selv om de behandler situationer, der er objektivt sammenlignelige, forskelligt, i sidste ende viser sig at være neutrale i forhold til det formål, som forfølges.
Finally, national measures have been recognised as compatible with Community law where they give rise to dierences in treatment but those dierences are justied by overriding reasons in the general interest, as in Case C-290/04 FKP Scorpio Konzertproduktionen (judgment of 3 October 2006, not yet published in the ECR).
Test Claimants in the FII Group Litigation-sagen (dom af 12.12.2006, sag C446/04, endnu ikke trykt i Samling af Afgørelser) er illustrativ i denne henseende.
The main proceedings concerned national legislation under which a procedure of retention of tax at source is applied to payments made to providers of services not resident in the Member State in which the services are provided, whereas payments made to resident providers of services are not subject to a retention.
Mens udbytte, som hjemmehørende selskaber modtog fra selskaber, der ligeledes var hjemmehørende, var omfattet af en fritagelsesordning, var udbytte, som hjemmehørende selskaber modtog fra ikkehjemmehørende selskaber, omfattet af en modregningsordning.
It held, however, that such legislation was justied by the need to ensure the eective collection of income tax from persons established outside the State of taxation and constituted a means proportionate to the objective pursued.