natgillin/translations-raw huggingface dataset:
»1) Kriterierne for afgørelsen af, om en arbejdstager, der er grænsearbejder, skal betragtes som delvis arbejdsløs eller helt arbejdsløs i den forstand, hvori udtrykkene er anvendt i artikel 71, stk 1, litra a), i Rådels forordning (EØF) nr. 1408/71 af 14. juni 1971 om anvendelse af'de sociale sikringsordninger på arbejdstagere, selvstændige erhvervsdrivende og deres familiemedlemmer, der flytter inden for Fællesskabet, som ændret og ajourført ved Rådets forordning (EØF) nr. 2001/83 af 2 juni 1983, skal være ensartede og gælde på fællesskabsplan.
It should be noted at the outset that the provisions of Title II of the Regulation, which include Article 13, constitute, as the Court has consistently held, a complete and uniform system of conflict rules the aim of which is to ensure that workers moving within the Community are subject to the social security scheme of only one Member State, in order to prevent the national legislation of more than one Member State from being applicable and to avoid the attendant complications of such a situation.
Afgørelsen kan ikke træffes på grundlag af kriterier i national ret.
Also, as the Court has already stated, Article 71 of the Regulation is intended to ensure that migrant workers receive unemployment benefit
Hvis en arbejdstager, i en anden medlemsstat end den, på hvis område han er bosat, fortsat er beskæftiget i samme virksomhed, men på deltid, og fortsat søger arbejde på fuld tid, er han delvis arbejdsløs, og ydelserne skal udbetales af den kompetente institution i den pågældende medlemsstat Hvis en grænsearbejder derimod ikke længere har nogen tilknytning til denne stat og er heh arbejdsløs, udbetales ydelserne af bopælsstedets institution og for dennes regning.
That being so, it must be acknowledged that, by laying down the rule that a wholly unemployed frontier worker coming within the definition set out in Article 1(b) of the Regulation is entitled to benefits solely in the Member State in which he resides, Article 71(l)(a)(ii) was based on the assumption that such a worker would find in that State the conditions most favourable to the search for new employment.
Generaladvokat J. Mischo fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 16. november 2000.
However, the protection of workers — which is the aim pursued by Article 71 of the Regulation — would be enfeebled if a worker who, in a Member State other than the State of residence, remains employed by the same undertaking, but part-time, while remaining available for work on a full-time basis, were obliged to apply to an institution in his place of residence for help in finding additional work.
Sag C-85/99 Vincent Offermanns og Esther Offermanns Fri bevægelighed for personer
The fact that he has passed from full-time employment to parttime employment by virtue of a new contract is in this respect irrelevant.
Præjudiciel »Forordning (EØF) nr. 1408171 — begrebet familieydelse — national lovgivning om udbetaling af forskud på et underholdsbidrag som en arbejdstager eller selvstændig erhvervsdrivende skal betale til sit mindreårige barn — betingelse om barnets nationalitet«
More specifically, the institution of the place of residence would be considerably less well placed — as compared with its counterpart in the competent Member State — to assist the worker in finding additional employment on terms and conditions compatible with his parttime job since, in all likelihood, such employment would have to be in the territory of the competent Member State.
Ved kendelse af 23. februar 1999 har Oberster Gerichtshof forelagt to præjudicielle spørgsmål om fortolkningen af artikel 3 og artikel 4, stk. 1, litra h), i Rådets forordning (EØF) nr. 1408/71 af 14. juni 1971 samt af EF-traktatens artikel 6 og 52 (efter ændring nu artikel 12 EF og 43 EF).
It is only when a worker no longer has any link with the competent Member State and is wholly unemployed that he must apply to the institution of his place of residence for assistance in finding employment.
Disse spørgsmål er blevet rejst under en sag anlagt af Vincent og Esther Offermanns, der er mindreårige børn af skilte forældre, med krav om udbetaling af forskud på underholdsbidrag, som skyldes af deres fader, men som ikke er betalt, fra Familienlastenausgleichfonds (fond til udligning af forsørgerbyrder).
In order to determine whether a frontier worker is to be regarded as partially unemployed or wholly unemployed within the meaning of Article 71(l)(a) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as amended and updated by Council Regulation (EEC) No
Børn, der befinder sig i en situation som sagsøgerne i hovedsagen, i deres egenskab af en arbejdstagers (i hovedsagen deres moder) familiemedlemmer, der i kraft heraf er omfattet af det personelle anvendelsesområde for forordning nr. 1408/71, således som det er defineret i dennes artikel 2, stk. 1, på området for familieydelser med henblik på samme forordnings artikel 3, stk. 1, skal anses for personer omfattet af denne forordnings bestemmelser.
If, ina Member State other than that in whose territory he resides, a worker remains in employment with the same undertaking, but part-time, while remaining available for work on a full-time basis, he is partially unemployed and the related benefits are to be provided by the competent institution of that State.
De gjorde gældende, at de havde forsøgt at opnå tvangsfuldbyrdelse af det eksigible krav på underholdsbidrag over for deres fader, men at dette havde vist sig umuligt, fordi faderen ikke længere havde indtægter.
It ãfor the national court to determine on the basis of those criteria, in the case pending before it, the category to which the worker in question belongs:
Det står fast, at børnene ikke opfylder betingelserne i den tyske socialsikringsordning for udbetaling af et forskud på underholdsbidrag.
Advocate General J. Mischo delivered his Opinion at the sitting of the Fifth Chamber on 16 November 2000.
Det bidrag, der følger af det i hovedsagen omhandlede forskud, kan følgelig ikke anses for at være af midlertidig art. Fra modtagerens synspunkt bliver der endeligt tildelt denne et underholdsbidrag, uden at der tages hensyn til risikoen for, at det ikke kan inddrives hos den af forældrene, der undlader at betale det.
'(1) The terms "partially unemployed" and "wholly unemployed" in Article 71(l)(a) of Regulation (EEC) No 1408/71 of the Council of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community must be given a Community interpretation.
Den østrigske første instans afslog i henhold til UVG's artikel 2, stk. 1, børnenes krav under henvisning til deres tyske statsborgerskab. Appelinstansen stadfæstede denne afgørelse med den begrundelse, at forskud på underholdsbidrag hverken er familieydelser som omhandlet i forordning nr. 1408/71 eller sociale fordele som omhandlet i artikel 7, stk. 2, i forordning nr. 1612/68.
(2) A frontier worker who is in paid employment cannot be regarded as wholly unemployed within the meaning of Regulation No 1408/71.
Som Domstolen desuden allerede har fastslået, er den måde, en ydelse finansieres på, uden betydning for, om den kan betegnes som en social sikringsydelse.
He is covered by the legislation of the Member State where he is employed, even if he resides in the territory of another Member State.'
Efter at der var indgivet revisionsanke til Oberster Gerichtshof, besluttede denne at udsætte sagen og at forelægge Domstolen nogle præjudicielle spørgsmål.
Case C-85/99 Vincent Offermanns et Esther Offermanns Freedom of movement for persons
Det første spørgsmål
15 March 2001
Det følger af samtlige de foregående betragtninger, at et forskud på underholdsbidrag som det, der er tale om i hovedsagen, er en familieydelse.
Preliminary ruling (Regulation (EEC) No 1408/71 — Definition of family benefits — National legislation providing for payment of advances on maintenance payments due by a worker to his minor child — Condition concerning the child's nationality)
Det andet præjudicielle spørgsmål
(Fifth Chamber)
Den forelæggende rets første spørgsmål, som vedrører det saglige anvendelsesområde for forordning nr. 1408/71, går nærmere bestemt ud på, om en ydelse som forskud på underholdsbidrag i henhold til UVG er en familieydelse som omhandlet i artikel 4, stk. 1,
By order of 23 February 1999, the Oberster Gerichtshof (Austrian Supreme Court) referred to the Court for a preliminary ruling two questions on the interpretation of Articles 3 and 4(l)(h) of Council Regulation (EEC) No 1408/71 of 14 June 1971, and of Articles 6 and 52 of the
»En ydelse som det forskud på underholdsbidrag, der er fastsat ved österreichisches Bundesgesetz über die Gewährung von Vorschüssen auf den Unterhalt von Kindern (Unterhaltsvorschußgesetz) (den østrigske forbundslov om udbetaling af forskud tu børns underhold), er en familieydelse i henhold til artikel 4, sik 1, litra h), i Rådets forordning (EØF) nr. 1408/71 af 14. juni 1971 om anvendelse af de sociale sikringsordninger på arbejdstagere, selvstændige erhvervsdrivende og aeresfamiliemedlemmer, der flytter inden for Fællesskabet, som ændret og ajourført ved Rådets forordning (EF) nr. 118/97 af 2 december 1996.
The two question have been raised in proceedings brought by Vincent and Esther Offermanns, minor children of divorced parents, seeking payment from the Familienlastenausgleichsfonds (Family Costs Contribution Fund) of advances on outstanding maintenance payments due by their father.
Følgelig har personer, der er bosat på en medlemsstats område, og som er omfattet af denne forordning ret til en sådan ydelse i henhold til denne medlemsstats nationale lovgivning på samme betingelser som medlemsstatens egne borgere i henhold tilforordningens artikel 3.*
The essence of the first question, which concerns the scope ratione materiae of Regulation No 1408/71, is whether a benefit such as the advance on maintenance payments provided for by the UVG constitutes a family benefit within the meaning of Article 4(l)(h) of Regulation No 1408/71.
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Femte Afdeling1) den 28. september 2000.
The applicants in the main proceedings, who are minors (hereinafter the children'), and their parents are German nationals who have resided in Austria since 1987.
Sag C-265/99 Kommissionen for De Europæiske Fællesskaber / Den Franske Republik Fiskale bestemmelser
As members of the family of a worker (in the present case their mother) and thus being persons covered by Regulation No 1408/71, as defined by Article 2(1) thereof, children in a situation such as that of the applicants in the main proceedings must, in the field of family benefits, be regarded as persons to whom the provisions of that regulation are applicable in terms of Article 3(1) of the same regulation.
»Traktatbrud — EF-traktatens artikel 95 (efter ændring nu artikel 90 EF) motorkøretøjer* (Femte Afdeling)
The expression to meet family expenses' in Article l(u)(i) of Regulation No 1408/71 is to be interpreted as referring, in particular, to a public contribution to a family's budget to alleviate the financial burdens involved in the maintenance (Unterhalt) of children.
6 gear eller med automatisk gearkasse med 5 gear, og som har diskriminerende eller beskyttende virkninger over for køretøjer, der er fremstillet i andre medlemsstater, i forhold til lignende eller konkurrerende indenlandske køretøjer, og
The contribution resulting from the advances in question is not therefore to be regarded as being provisional. From the recipient's point of view, maintenance payments are awarded definitively, with no account being taken of the risk of nonrecovery from the parent in default.
Ved stævning indleveret til Domstolens Justitskontor den 16. juli 1999 har Kommissionen for De Europæiske Fællesskaber anlagt sag i medfør af artikel 226 EF med påstand om, at det fastslås, at Den Franske Republik har tilsidesat sine forpligtelser i henhold til EF-traktatens artikel 95 (efter ændring nu artikel 90 EF),
Moreover, as the Court has already held, the method by which a benefit is financed does not affect its classification as a social security benefit.
- idet den har opretholdt og anvendt en ordning, der foreskriver anvendelse af en beregningsformel for den afgiftspligtige motorkraft, som er ugunstig for køretøjer, der er udstyret med manuel gearkasse med idet den har opretholdt bestemmelser, som begrænser faktoren K ved beregningen af den afgiftspligtige motorkraft for køretøjer, der er godkendt enkeltvis i perioden mellem den 1. januar 1978 og den 12. januar 1988, og som
The appeal court upheld that decision, holding that advances on maintenance were neither family benefits within the meaning of Regulation No 1408/71 nor social advantages within the meaning of Article 7(2) of Regulation No 1612/68. Moreover, according to that court, the restriction of advances on maintenance to children who have their habitual residence in Austria and who are Austrian nationals or stateless did not constitute a breach
anses for lignende køretøjer i forhold til en godkendt rype med en faktisk motorkraft på over 100 kW.
It follows from all the foregoing considerations that an advance on maintenance payment, such as that in question in the main proceedings, constitutes a family benefit.
Domstolens bemærkninger
The Court ruled:
Ifølge fast praksis kan et afgiftssystem kun anses for foreneligt med traktatens artikel 95, såfremt det er opbygget således, at det under alle omstændigheder er udelukket, at der svares højere afgifter af importerede varer end af lignende indenlandske varer.
'A benefit such as the advances on maintenance payments provided for by the Austrian Bundesgesetz über die Gewährung von Vorschüssen auf den Unterhalt von Kindern (Unterhaltsvorschußgesetz) (Federal Austrian Law on the Grant of Advances on Maintenance f or Children) constitutes a family benefit within the meaning of Article 4(l)(h) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the apptication of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community, as amended and updated by Council Regulation (EC) No 118/97 of 2 December 1996.
Ved vurderingen af, om det af Kommissionen anfægtede afgiftssystem er foreneligt med traktatens artikel 95, skal det først fastslås, i hvilket omfang køretøjer som er fremstillet i Frankrig, og importerede køretøjer med en ny teknologi kan anses for lignende køretøjer.
Consequently, persons residing in the territory of a Member State to which the provisions ofthat regulation apply are entitled, in accordance with Article 3 of that regulation, to receive such a benefit under the legislation of that Member State on the same conditions as that State's nationals:
Ved skrivelser af 25. maj 1993 og 19. september 1994 meddelte Kommissionen de franske myndigheder, at denne situation var i strid med traktatens artikel 95.
Advocate General S. Alber delivered his Opinion at the sitting of the Fifth Chamber on 28 September 2000.
Åbningsskrivelsen blev imidlertid ikke besvaret af de franske myndigheder.
He proposed that the Court reply as follows:
Det er ubestridt, at importerede køretøjer repræsenterer langt størstedelen af de køretøjer med en ny teknologi, som den foreliggende sag vedrører.
'(1) Article 4(l)(h) of Council Regulation (EEC) No 1408/71 of 14 June 1971 on the application of social security schemes to employed persons, to self-employed persons and to members of their families moving within the Community must be interpreted as covering advances on maintenance payments to the minor children of self-employed persons under the Austrian Federal Law on the Grant of Advances on Maintenance for Children so that in such a case Article 3 of Regulation No 1408/71, which contains the principle of equal treatment, is applicable.
Det er desuden ubestridt, at anvendelsen af beregningsformlen i 1956-cirkulæret for et køretøjs afgiftspligtige motorkraft i de fleste tilfælde er til skade for ejere af de pågældende
(2) Article 52 of the EC Treaty (now, following amendment, Article 43 EC) and the first paragraph of Article 6 of the EC Treaty (now, following amendment, the first paragraph of Article 12 EC) must be interpreted as precluding a situation in which minor children who, like their parents — who are self-employed in Austria — are German nationals but ordinarily resident in Austria and who are applying for the grant of advances on maintenance payments under the Austrian Federal Law on the Grant of Advances on Maintenance for Children are discriminated against by virtue of the fact that entitlement to such an advance is withheld from them on the ground that they are German nationals.'
visse tilfælde.
15 March 2001
køretøjer, idet den medfører en større afgiftsbyrde end anvendelsen af beregningsformlen i 1977-cirkulæret for den afgiftspligtige motorkraft.
(Failure by a Member State to fulfil obligations — Article 95 of the EC Treaty (now, after amendment, Article 90 EC) — Tax on motor vehicles) (Fifth Chamber)
Domstolen har flere gange fastslået, at der foreligger en tilsidesættelse af traktatens artikel 95, stk. 1, når afgifterne på henholdsvis den indførte og den tilsvarende indenlandske vare beregnes forskelligt og efter forskellige regler, som fører til, at den indførte vare pålægges en højere afgift, også selv om det kun måtte ske i
— by retaining and applying rules providing for the application of a formula for calculating the engine rating for administrative purposes which is unfavourable to vehicles fitted with a sixspeed manual gearbox or five-speed automatic transmission, which has discriminatory or protectionist effects in the case of vehicles manufactured in other Member States compared with similar or competing domestic vehicles, and
»1) Den Franske Republik har tilsidesat sine forpligtelser i henhold til EF-traktatens artikel 95, stk 1 (efter ændring nu artikel 90, stk 1, EF), idet den har opretholdt og anvendt en ordning, der foreskriver anvendelse af en beregningsformel for den afgiftspligtige motorkraft, som er ugunstig for køretøjer, der er udstyret med manuel gearkasse med 6 gear eller med automatisk gearkasse med 5 gear, og som har diskriminerende eller beskyttende virkninger over for køretøjer, der er fremstillet i andre medlemsstater, i forhold til lignende indenlandske køretøjer.
It also points out that, since the engine ratings for administrative purposes of motor vehicles are used, inter alia, to determine the level of premiums for certain insurance policies, the owners of such vehicles have to pay an insurance surcharge in addition to the fiscal charge itself.
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet (Femte Afdeling) den 26. oktober 2000.
the French Republic has failed to fulfil its obligations under Article 95 of the EC Treaty (now, after amendment, Article 90 EC).
Dansk tekst foreligger endnu ikke.
At the hearing, the Commission withdrew the second complaint.
»Afgiftsbestemmelser — harmonisering af lovgivninger — omsætningsafgifter — det fælles merværdiafgiftssystem — sjette momsdirektivs artikel 9, stk 2, litra e), andet led —fastsættelse af stedet for den afgiftsmæssige tilknytning — reklamevirksomhed — medtagelse af ydelser, der leveres gennem en mellemmand* (Femte Afdeling)
It has not been disputed that imported vehicles represent the majority of the vehicles incorporating an innovative technologywhich are the subject-matter of these proceedings.
SPI anførte, at denne administrative praksis var i strid med bestemmelserne i sjette direktiv.
On 22 December 1997 the Commission sent the French Republic a reasoned opinion.
Da Conseil d'État er af den opfattelse, at vurderingen af SPI's anbringende om annullation afhænger af fortolkningen af begrebet reklamevirksomhed i sjette direktivs forstand, har retten besluttet at udsætte sagen og forelægge Domstolen et præjudicielt spørgsmål.
It has also become clear that, in most cases, application of the formula under the 1956 Circular in order to determine the engine rating for administrative purposes of a vehicle penalises the owners of the vehicles concerned in that it leads to higher taxation than would result from application of the rating formula under the 1977 Circular.
Dette spørgsmål er blevet rejst i en sag om magtoverskridelse anlagt af Syndicat des producteurs indépendants (herefter »SPI«), der er en faglig organisation for filmproducenter, med henblik på, at et Iigningscirkulære fra Økonomi-, Finans- og Industriministeriet om stedet for reklamevirksomheds tilknytning ved pålæggelse af merværdiafgift (herefter »moms«), annulleres.
The Commission's single claim challenges the application of the method of calculating the engine rating for administrative purposes under the 1956 Circular to vehicles fitted with a sixspeed manual gearbox or five-speed automatic transmission. Such vehicles, or at least the majority of them, are imported from other Member States, whereas vehicles of French manufacture.
Den nationale ret ønsker med dette spørgsmål at få oplyst, om sjette direktivs artikel 9, stk. 2, litra e), andet led, skal fortolkes således, at det ikke alene finder anvendelse på reklameydelser, der af tjenesteyderen leveres og faktureres direkte til en afgiftspligtig annoncør, men også på ydelser, der leveres indirekte til annoncøren og faktureres til en tredjemand, der viderefakturerer dem til annoncøren.
It has been held on several occasions that the first paragraph of Article 95 of the Treaty is infringed where the taxation on the imported product and that on the similar national product are calculated in a different manner on the basis of different criteria which lead, if only in certain cases, to higher taxation being imposed on the imported product.
Man kan ved fortolkningen af sjette direktivs artikel 9 ikke tillægge artiklens stk. 1 større vægt end artiklens stk. 2. Det, der i hvert enkelt tilfælde må afgøres, er, om der foreligger et af de tilfælde, der er angivet i artikel 9, stk. 2; hvis ikke, finder artiklens stk. 1 anvendelse.
It is therefore clear that the French system of taxation, inasmuch as it provides for application of the 1956 Circular in order to determine the engine rating for administrative purposes of vehicles incorporating an innovative technology, most of which are imported, is not such as to exclude any possibility of imported products being taxed more heavily than domestic vehicles which may be regarded as similar.
Den franske regerings argument om, at sjette direktivs artikel 9, stk. 2, litra e), andet led, skal fortolkes strengt, da det er en undtagelse til hovedreglen, må derfor forkastes.
For the purpose of examining the compatibility of the system of taxation called in question by the Commission with Article 95 of the Treaty, it is necessary, first, to speäfy to what extent vehicles produced in France can be regarded as similar to imported vehicles incorporating an innovative technology.
Anvendelsesområdet for sjette direktivs artikel 9, stk. 2, skal bestemmes i lyset af formålet med bestemmelsen, som fremgår af direktivets syvende betragtning, nemlig at oprette en særlig ordning for tjenesteydelser, der leveres mellem afgiftspligtige personer, hvis omkostninger indgår i godernes pris.
In paragraph 28 of the judgment in Tarantik, cited above, the Court held, first, that products such as cars are similar for the purposes of the first paragraph of Article 95 of the Treaty if their characteristics and the needs which they serve place them in a competitive relationship and, second, that the degree of competition between two models depends on the extent to which they meet various requirements regarding price, size, comfort, performance, fuel consumption, durability, reliability and other matters.