natgillin/translations-raw huggingface dataset:
civile selskab, således at der kun er tale om én afgiftspligtig person i den pågældende bestemmelses forstand.
average situation in the category of farms to which the applicants' holdings belong, the use of actual figures, in so far as they are available, allows a more precise approach to the individual circumstances of each applicant.
Nederlandenes Hoge Raad har herefter udsat sagen og forelagt Domstolen følgende præjudicielle spørgsmål:
In so far as the defendant institutions contest the data and figures put forward by the applicants, it is not enough for them to deny the existence of those data or the accuracy of those figures.
J. Heerma, som drev et landbrug, stiftede pr. 1. januar 1994 et civilt selskab sammen med sin ægtefælle (herefter »det civile selskab Heerma«), i hvilket han indskød driftsmidler i form af løsøre fra sin landbrugsbedrift.
They are required, in particular, to provide a detailed statement of their criticisms.
Et nederlandsk civilt selskab har ikke status som juridisk person.
It should be noted that, in the present cases, the loss of earnings is the result not of a simple mathematical calculation but of an evaluation and assessment of complex economic data.
Det har imidlertid rent faktisk selskabsretlig selvstændighed som en juridisk person og udøver selvstændig økonomisk virksomhed.
The Court is thus called upon to evaluate economic activities which are of a largely hypothetical nature.
Det er derfor det civile selskab og ikke de selskabsdeltagere, der driver virksomheden, som i henhold til sjette direktivs artikel 4 må betragtes som afgiftspligtig person.
Like a national court, it therefore has a broad discretion as to both the figures and the statistical data to be chosen and also, above all, as to the way in which they are to be used to calculate and evaluate the damage.
»Skal sjette direktivs artikel 4, stk. 1, fortolkes således, at såfremt en person som sin eneste økonomiske virksomhed udlejer et materielt gode til et civilt selskab, som han er deltager i, skal denne udlejningsvirksomhed, selv om den er en økonomisk virksomhed, anses for ikke at blive udøvet selvstændigt, fordi selskabsdeltageren sammen med selskabet skal anses for én afgiftspligtig person i artikel 4, stk. l's forstand?«
Furthermore, because of the essentially hypothetical nature of the evaluation of loss of earnings, the expert's report plays a leading role where none of the parties is able to prove the accuracy of the data or figures on which that party relies and those data or figures are contested.
Den årlige leje udgjorde 12 000 NLG.
In view of the length of the judgment, reference should be made to paragraphs 85 to 262.
I øvrigt har Hoge Raad fastslået, at J. Heerma udøvede økonomisk virksomhed som omhandlet i sjette direktivs artikel 4, stk. 2, idet han udlejede stalden med henblik på at opnå indtægter af en vis varig karakter.
In view of the length of the judgment reference should be made to paragraphs 263 to 360.
J. Heerma og det civile selskab Heerma indgav begæring om at blive undtaget fra momsfritagelsen for den pågældende lejeaftale.
In the event of disagreement concerning the factual data and the elements constituting the loss, it is for the applicants in the two cases to prove, first, the existence of the loss thus sustained and, second, its constituent elements and scope.
De nederlandske skatte- og afgiftsmyndigheder afslog begæringen og afviste klagen over afslaget.
Since the existence of loss has been established in the present case by the interlocutory judgment, the applicants are
Herefter anlagde J. Heerma sag ved Gerechtshof, Leeuwarden, som annullerede myndighedernes afslag på begæringen og afvisning af klagen, og som kendte for ret, at J. Heerma's udlejning af stalden ikke var fritaget for moms.
The Council of the European Union and the Commission of the European Communities jointly and severally to pay to Mr Mulder compensation in the sum of NLG 555 818;
En selskabsdeltager, der, som J. Heerma i hovedsagen, udlejer en fast ejendom til et selskab, der er en afgiftspligtig person, og som han er deltager i, handler selvstændigt som omhandlet i sjette direktivs artikel 4, stk. 1.
Interest at the annual rate of 1.85% to be paid on that sum in respect of the period from 1 October 1984 to the date of delivery of the interlocutory judgment;
De nederlandske skatte- og afgiftsmyndigheder appellerede dommen til Nederlandenes Hoge Raad.
Default interest at the annual rate of 8% to be paid on that sum in respect of the period from the latter date to the date of actual payment;
Ved at udleje et materielt gode til selskabet handler selskabsdeltageren tværtimod i eget navn, for egen regning og på eget ansvar, selv om han samtidig er direktør i det lejende selskab.
The Council and the Commission jointly and severally to pay to Mr Brinkhoff compensation in the sum of NLG 362 383;
En sådan udlejning henhører ikke under drift eller repræsentation af selskabet.
Interest at the annual rate of 1.85% to be paid on that sum in respect of the period from 5 May 1984 to the date of delivery o f the interlocutory judgment;
Det hedder i domskonklusionen:
The Council and the Commission jointly and severally to pay to Mr Muskens compensation in the sum of NLG 324 914;
Generaladvokat G. Cosmas fremsatte forslag til afgørelse i retsmødet (Sjette Afdeling') den 20. maj 1999.
Default interest at the annual rate of 8% to be paid on that sum in respect of the period from the latter date to the date of actual payment;
Dansk tekst foreligger endnu ikke.
The Council and the Commission jointly and severally to pay to Mr Twijnstra compensation in the sum of NLG 579 570;
Sag C-164/98 Ρ DIR International Film Sri m.fl. / Kommissionen for De Europæiske Fællesskaber Kultur
Interest at the annual rate of 1.85% to be paid on that sum in respect of the period from 10 April 1985 to the date of delivery of the interlocutory judgment;
27. januar 2000 betingelser for ydelse af lån — skøn — begrundelse«
Default interest at the annual rate of 8% to be paid on that sum in respect of the period from the latter date to the date of actual payment;
»Media-programmet (Sjette Afdeling)
- in Case C-37/90 orders:
European Film Distribution Office — Europäisches Filmbüro eV (herefter »EFDO«) havde truffet om at afslå sagsøgernes ansøgning om finansiering, og som blev meddelt sagsøgerne i skrivelse af 10. januar 1995 (herefter »den omtvistede beslutning«).
The Council and the Commission jointly and severally to pay to Mr Heinemann compensation in the sum of DEM 17 411;
I den appellerede dom fastslog Retten, at det var ufornødent at træffe afgørelse i sag T-369/94.
Interest at the annual rate of 1.5% to be paid on that sum in respect of the period from 20 November 1984 to the date of delivery of the interlocutory judgment;
Retten frifandt Kommissionen i sag T-85/95 og pålagde sagsøgerne at betale alle sagsomkostninger.
Default interest at the annual rate of 7% to be paid on that sum in respect of the period from the latter date to the date of actual payment;
Appellanterne har fremført tre anbringender til støtte for appellen.
Dismisses the remainder of the actions;
De har for det første gjort gældende, at Retten gik ud fra en urigtig retsopfattelse, da den fastslog, at Kommissionen havde et skøn ved vurderingen af, om ansøgningerne om EFDO-finansiering kunne imødekommes.
Those general terms and conditions also provided that, in accordance with Article 651k(3) of the Bürgerliches Gesetzbuch (German Civil Code), Dansommer guaranteed reimbursement of the price paid by Mr Götz in the event of the organiser's insolvency.
Det er derfor med rette, at Retten har fastslået, at Kommissionen kunne fortolke og anvende betingelsen om, at der skulle kræves tre forskellige filmudlejere under henvisning til formålene med Media-programmet, og at den således kunne kræve, at ansøgninger om finansiering af filmdistribution for at kunne imødekommes skulle indgives af mindst tre filmudlejere, der ikke tidligere havde haft et betydeligt og fast samarbejde.
That question has arisen in a dispute between Dansommer A/S, a company incorporated under Danish law and having its registered office in Denmark ('Dansommer'), and Andreas Götz, a German national who is resident in Germany.
De har for det andet anført, at Retten har tilsidesat EF-traktatens artikel 173 (efter ændring nu artikel 230 EF) og traktatens artikel 190, idet den har sat sin egen begrundelse i stedet for den begrundelse, Kommissionen havde anført i beslutningen med hensyn til finansieringen af filmen »Nostradamus«.
In those proceedings, Dansommer, which had previously been subrogated to the rights of the owner of the house rented by Mr Götz, claimed damages from him on the ground that he had failed to clean the house properly before his departure and had damaged the carpeting and the oven safety mechanism.
For det tredje har de gjort gældende, at Rettens begrundelse om, at organisationer, der kan være uforenelige med konkurrencereglerne, og for hvilke der ikke er truffet beslutning om fritagelse, befinder sig i en »usikker« og ganske »uafklaret« retlig situation, og derfor ikke kan få finansiel støtte, under alle omstændigheder er uforenelig med Rådets forordning nr. 17 af 6. februar 1962.
Since it was unsure whether it had jurisdiction to hear the dispute, the Landgericht Heilbronn decided to stay proceedings and to refer a question to the Court for a preliminary ruling: satisfactorily, by carrying out checks, inquiries and expert assessments on the spot, and to apply the rules and practices which are generally those of the State in which the property is situated.
For det andet bemærkes med hensyn til beføjelsen til at afslå ansøgninger om finansiering fra organisationer, der kan være uforenelige med konkurrencereglerne, at det ifølge retningslinjerne ikke kun i tilfælde af, at EFDO direkte eller indirekte bliver bekendt med visse omstændigheder, på grundlag af hvilke det må formodes, at lånet ikke vil blive tilbagebetalt eller ikke kan tilbagebetales behørigt, at Kommissionen har en beføjelse til at afslå ansøgninger om finansiering, der i øvrigt opfylder betingelserne.
According to the Court, the question submitted must be construed as essentially seeking to ascertain whether the rule laid down in Article 16(1) (a) of the Convention conferring exclusive jurisdiction in proceedings having as their object tenancies of immovable property is applicable to an action for damages for taking poor care of premises and causing damage to accommodation which a private individual had rented for a few weeks' holiday, even where the action is not brought directly by the owner of the property but by a professional tour operator from whom the person in question had rented the accommodation and who has brought legal proceedings after being subrogated to the rights of the owner of the property.
I punkt VI.3 i retningslinjerne bestemmes det således blot, at EFDO i sådanne tilfælde kan give afslag på ansøgninger, der er indgivet til EFDO, uden nogen begrundelse.
In a case such as that before the national court, which concerns not a right in rem in immovable property but a tenancy of immovable property, Article 16(1) applies to any proceedings concerning rights and obligations arising under an agreement for the letting of immovable property, irrespective of whether the action is based on a right in rem or on a right in personam.
Domstolen har endvidere udtalt, at Kommissionen af hensyn til reglernes sammenhæng ikke kan give tilladelse til statsstøtte ved afslutningen af en procedure i medfør af EF-traktatens artikel 93 (nu artikel 88 EF) uden at kontrollere, at støttemodtageren ikke er i en situation, hvor den pågældende overtræder EF-traktatens artikel 85 og 86 (nu artikel 82 EF).
On the other hand, having regard to the connection between the lessor and lessee in the present case, there was a question as to whether Article 4(1) of the Sixth Directive was to be construed in such a way that that particular letting of immovable property must be regarded as an independent economic activity or whether the requirement for independence laid down in that provision was to be regarded as not having been satisfied.
Domstolen antog, at hvad for det første angår anvendelsen af betingelserne for at yde EFDO-finansiering bemærkes for det første, at den omstændighed, at disse betingelser eksisterer og er godkendt af Kommissionen, ikke i sig selv kan være tilstrækkelig til at udelukke, at Kommissionen overhovedet har en skønsbeføjelse på området.
'Is Article 4(1) of the Sixth Directive to be interpreted as meaning that, where a person's sole economic activity consists in the letting of tangible property to the partnership of which he is a member, that letting, whilst being an economic activity, cannot be regarded as an independent activity, for the reason that the partner and the partnership must together be deemed to constitute a single taxable person within the meaning of Article 4(1)?'
De samme hensyn til sammenhængen kræver, at fællesskabsstøtte ikke ydes en virksomhed ejet i fællesskab, uden at det er blevet undersøgt, om den er forenelig med traktatens artikel 85.
The Court observed at the outset, first, that when Mr Heerma put the cattle shed at the disposal of the Heerma Partnership he did so not in the form of a contribution to the partnership against a share in its profits and losses, but by way of a lease requiring the payment of rent, and that, in so doing, he effected a supply for consideration within the meaning of Article 2 of the Sixth Directive.
Det følger heraf, at det første anbringende må forkastes.
Mr Heerma and the Heerma Partnership requested that they be excluded from the exemption from VAT in respect of that letting.
Det andet anbringende
That court observed that it was not in dispute
Det skal undersøges, om Retten på baggrund af ordlyden af disse betingelser med rette kunne fastslå, at Kommissionen havde en skønsmæssig beføjelse til at kræve, at ansøgninger om finansiering fra EFDO blev indgivet af mindst tre filmudlejere, der ikke tidligere havde haft et betydeligt og fast samarbejde.
It must be held that a partner who, like Mr Heerma in the case in the main proceedings, lets immovable property to the partnership of which he is a member and which is itself a taxable person acts independently within the meaning of Article 4(1) of the Sixth Directive.
Det fremgår af fast retspraksis, at fastlæggelsen af betydningen og rækkevidden af udtryk, som ikke er defineret i fællesskabsretten, skal ske under hensyn til den generelle sammenhæng, hvori de anvendes, og efter deres normale mening i sædvanlig sprogbrug.
'Article 4(1) 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, where a person's sole economic activity, within the meaning of that provision, consists in the letting of an item of tangible property to a company or a partnership, such as a partnership governed by Netherlands law, of which he is a member, that letting must be regarded as an independent activity within the meaning ofthat provision.'
fritagelse i henhold til konkurrencereglerne, men omtalte derimod retssager, som UIP havde anlagt mod Kommissionen.
In the contested judgment, the Court of First Instance ruled that there was no need to adjudicate in Case T-369/94, dismissed the application in Case T-85/95 and ordered the applicants to bear all the costs.
I medfør af EF-traktatens artikel 174 (nu artikel 231 EF) skal den anfægtede retsakt erklæres ugyldig, hvis sagsøgeren får medhold.
of powers. Article 174 of the EC Treaty (now Article 231 EC) provides that, if the action is well founded, the act concerned must be declared void.
Domstolen og Retten kan således under ingen omstændigheder ikke sætte deres egen begrundelse i stedet for den, udstederen af den anfægtede retsakt har angivet.
The Court of Justice and the Court of First Instance cannot under any circumstances substitute their own reasoning for that of the author of the contested act.
Under disse omstændigheder angik den risiko for »at gribe ind i [en sag]«, der blev nævnt i den omtvistede beslutning, ikke sagen vedrørende fritagelse, men de annullationssøgsmål, der var under behandling ved Retten.
In this case, the Court of First Instance based its reasoning, in paragraph 101 of the contested judgment, on a quotation from the contested decision, according to which 'the main reason for
Det må derfor konstateres, at indholdet af den omtvistede beslutning er blevet forvansket.
In reviewing the legality of acts under Article 173 of the Treaty, the Court of Justice and the Court of First Instance have jurisdiction in actions brought on grounds of lack of competence, infringement of an essential procedural requirement, infringement of the Treaty or of any rule of law relating to its application, or misuse
Denne forvanskning er netop grundlaget for, at Retten har forkastet Kommissionens fortolkning.
to the exemption procedure but to the actions for annulment which were pending before the Court of First Instance.
I den foreliggende sag har Retten i dommens præmis 101 støttet sin argumentation på et citat fra den omtvistede beslutning, ifølge hvilket »den væsentligste grund til at afslå ansøgningerne [...] imidlertid [var], at Kommissionen endnu ikke 'havde truffet afgørelse om UIP's fremtidige stilling i Europa ... [og det] var ... umuligt at træffe en anden afgørelse uden at gribe ind i [sagen angående fritagelse i henhold til konkurrencereglerne]'«.
the rejection of the applications was that the Commission had "not yet (...) decided [...] what UIP's status [would] be in Europe in the future [and that] no other decision could be made in order not to interfere with the [exemption] procedure".
Heraf følger, at Retten har foretaget en urigtig retsanvendelse,idet den har sat sin egen begrundelse i stedet for begrundelsen i den omtvistede beslutning.
It must therefore be concluded that the content of the contested decision was distorted.
Det andet anbringende må således tages til følge, og den appellerede dom må derfor ophæves.
It was precisely that distortion which enabled the Court of First Instance to set aside the interpretation put forward by the Commission.
Den omtvistede beslutning indeholdt således ingen udtrykkelig henvisning til sagen angående
It follows that, by substituting its own reasoning for that set out in the contested decision, the Court of First Instance made an error of law.
Det hedder i domskonklusionen:
In those circumstances, the risk of interference referred to in the contested decision related not
*1) Punkt 2 og 3 i konklusionen i den af Retten i Første Instans afsagte dom af 19. februar 1998 i sagen DIR International Film mfL mod Kommissionen (forenede sager T-369/94 og T-85/95) ophæves.
Sets aside points 2 and 3 of the operative part of the judgment of the Court of First Instance of 19 February 1998 in Joined Cases T369/94 and T-85/95 DIR International Film and Others ν Commission;
Sagen hjemvises til Retten i Første Instans.
Refers the case back to the Court of First Instance;
Generaladvokat S. Alber fremsatte forslag til afgørelse i retsmødet ("Sjette Afdeling') den 1. juli 1999.
Advocate General Alber delivered his Opinion at the sitting of the Sixth Chamber on 1 July 1999.
Han foreslog følgende besvarelse:
He proposed that the Court give judgment as follows:
Appellanterne betaler sagens omkostninger«.
The appellants are ordered to pay the costs of the proceedings.'
—fordeling af pensionsrettigheder i forbindelse med en
On 30 July 1990, the DAFSE informed the Commission that following examination by the IGF, it considered certain expenditure to be ineligible.
Præjudiciel »Tjenestemænd —pensionsrettigheder skikmissesag« (Første Afdeling)
On 24 July 1987, the applicant received an advance pursuant to Article 5(1) of Regulation No 2950/83.
Ved kendelse af 3. september 1997 har Amtsgericht Köln forelagt to præjudicielle spørgsmål vedrørende fortolkningen af EF-traktatens artikel 6 (efter ændring nu artikel 12 EF) og af Rådets forordning (EØF, Euratom, EKSF) nr. 259/68 af 29. februar 1968, som ændret ved Rådets forordning (EKSF, EØF, Euratom) nr. 2799/85 af 27. september 1985 (herefter »tjenestemandsvedtægten«), navnlig af artikel 27 i vedtægtens bilag VIII.
By letters of 30 July 1990, received the following day, the DAFSE ordered the applicant to repay within 10 days the advances of PTE 1 535 946 (Case No 870302 P3) and PTE 4 399 475 (Case No 870301 PI), paid by the ESF, and of PTE 1 256 683 (Case No 870302 P3) and PTE 3 599 570 (Case No 870301 PI), paid by the Portuguese State by way of national contribution.
Jutta Johannes har i hovedsagen nedlagt påstand om fordeling af ægtefællernes pensionsrettigheder, herunder dem, Hanmut Johannes har erhvervet som tjenestemand ved Kommissionen, i forhold til ægteskabets varighed på grundlag af §§ 1587 ff i Bürgerliches Gesetzbuch (herefter »BGB«) og artikel 2 i Gesetz zur Regelung von Härten im Versorgungsausgleich af 21. februar 1983 (lov om regulering af urimeligheder i forbindelse med fordeling af pensionsrettigheder ved skilsmisse).
At the beginning of July 1998, that is, on completion of the training operations, which took place between 1 January and 31 December 1987, it submitted claims for final payment of the assistance to the DAFSE.
Amtsgericht Köln har under disse omstændigheder besluttet at udsætte sagen og forelægge Domstolen nogle præjudicielle spørgsmål.
The DAFSE certified the accuracy of the facts and accounts in the claims pursuant to Article 5(4) of Regulation No 2950/83.
Spørgsmålene er blevet rejst under en sag, som Jutta Johannes har anlagt mod sin tidligere ægtefælle, som hun er skilt fra, med påstand om, at sagsøgte tilpligtes at betale sagsøgeren en del af den pension, han har optjent under ægteskabet.
By application of 22 July 1994 the applicant applied for annulment of a decision purportedly taken by the defendant and contained in letters from the DAFSE and the Commission dated 25 May and 16 June 1994 respectively, first, refusing
Det første spørgsmål
Under Article 6(1) of Regulation No 2950/83, when ESF assistance is not used in conformity with the conditions set out in the decision of approval, the Commission may suspend, reduce or withdraw the aid.
Sagsøgeren og sagsøgte i hovedsagen, der begge er tyske statsborgere, indgik ægteskab den 18. april 1963 i USA
By judgment of 11 July 1996 in Case T-271/94 Branco ν Commission the Court declared the action inadmissible on the ground that the Commission had not decided the final payment claim.
Med det første spørgsmål ønsker den forelæggende ret nærmere bestemt oplyst, om tjenestemandsvedtægten, navnlig artikel 27 i vedtægtens bilag VIII, er til hinder for, at der anvendes bestemmelser i national ret som bestemmelserne i §§ 1587 ff. i BGB, hvorefter der skal ske en fordeling af pensionsrettigheder mellem fraskilte ægtefæller.
Since the Commission is under a duty to take the decision on final payment claims within a reasonable time but can calculate the exact amount of eligible expenditure only after receiving a detailed report on the relevant operations (judgment in Case T81/95 Interhotel ν Commission [1997] ECR II-1265, paragraph 43 and the judgment cited therein), the decision to suspend can only be made in the event that such a calculation is not yet possible.
Parterne blev skilt ved dom afsagt af Tribunal de première instance de Bruxelles den 28. april 1986 i henhold til belgisk ret, idet parterne senest havde haft fælles bopæl i Belgien, og det blev lagt til grund, at ødelæggelsen af parternes forhold alene beroede på sagsøgeren.
By letter of 27 February 1997, received by the Commission on 3 March 1997, the applicant formally called upon the defendant to take a decision on the final payment claim.
Dommen fik retskraft den 28. oktober 1988 og blev den 21. april 1995 anerkendt af delstaten Nordrhein-Westfalens Justitsministerium.
On 17 April 1997 the defendant sent the DAFSE, for each of the matters in dispute, a draft decision suspending financial assistance.