natgillin/translations-raw huggingface dataset:
Disse afgørelser vild og være tilgængelige på Domstolens hjemmeside (http://curia.europa.eu) på de sprog, hvorpå de foreligger, dvs. processproget og voteringssproget.
Those decisions can, however, be found on the Court’s Internet site (http://curia.europa.eu) in the languages available, namely the language of the case and the language of the deliberations.
Fra og med hæfte 2006– 1 vil Samlingen indeholde et afsnit med oplysninger om de ikke-offentliggjorte afgørelser (sider, der er nummereret I-1*, I-2* osv.).
From volume 2006-1, the Reports will include a section containing details of unpublished decisions (pages numbered I-1*, I-2*, etc.).
Sag C-297/05
Case C-11/07
Kommissionen for De Europæiske Fællesskaber mod Kongeriget Nederlandene
Hans Eckelkamp and Others v Belgische Staat
»Tvungen identificering og teknisk kontrol forud for registrering af køretøjer i enmedlemsstat— artikel 28 EF og 30 EF — direktiv 96/96/EF og 1999/37/EF — anerkendelse af registreringsattester udstedt i og teknisk kontrol foretaget i andre medlemsstater«
(Free movement of capital — Articles 56 EC and 58 EC — Inheritance tax — National rules concerning the assessment of duties on the transfer of immovable property which do not allow for mortgage-related charges relating to the immovable property to be deducted from the value of that property on the ground that, at the time of death, the person whose estate is being administered was residing in another Member State — Restriction — Justification — None)
Domstolens dom (Første Afdeling) af 20. september 2007
Opinion of Advocate General Mazák delivered on 13 March 2008 . . . . . . .
Frie varebevægelser — kvantitative restriktioner — foranstaltninger med tilsvarende virkning — begreb
Preliminary rulings — Jurisdiction of the Court — Limits — Jurisdiction of the national court
Frie varebevægelser — kvantitative restriktioner — foranstaltninger med tilsvarende virkning
relation to the facts of the main action or to its subjectmatter, where the problem is hypothetical, or where the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it.
En medlemsstat, som på generel og systematisk måde underkaster alle køretøjer, der er ældre end tre år, og som tidligere har været indregistreret i andre medlemsstater, en undersøgelse af deres fysiske stand forud for deres indregistrering i denne stat uden nogen form for hensyntagen til tekniske kontroller, der allerede måtte være udført i andre medlemsstater, tilsidesætter sine forpligtelser i henhold til artikel 28 EF og 30 EF.
In proceedings under Article 234 EC, the Court may refuse to rule on a question referred for a preliminary ruling by a national court only where it is quite obvious that the interpretation of Community law that is sought bears no
For så vidt som denne procedure alene består i en simpel administrativ formalitet, der ikke indebærer nogen supplerende kontrol, men som er uadskilleligt forbundetmed selve behandlingen af ansøgningen om indregistrering og afviklingen af den hertil knyttede procedure, kan fremgangsmåderne med hensyn til kontrollen ikke anses for at have nogen som helst afskrækkende virkning for indførslen af et køretøj til denne medlemsstat eller gøre en sådan indførsel mindre attraktiv.
The combined provisions of Art -icles 56 EC and 58 EC must be interpreted as precluding national legislation concerning the assessment of inheritance and transfer duties payable in respect of an immovable property situated in a Member State, which makes no provision for the deductibility of debts secured on such property where the person whose estate is being administered was residing, at the time of death, not in that State but in another Member State, whereas provision is made for such deductibility where that person was, at that time, residing in the firstmentioned Member State, in which the immovable property included in the estate is situated.
Kommissionen for De Europæiske Fællesskaber ved M. van Beek og D. Zijlstra, som befuldmægtigede, og med valgt adresse i Luxembourg, sagsøger, mod
Moreover, the Member State in which the immovable property included in the estate is situated cannot, in order to justify a restriction on the free movement of capital arising from its legislation, rely on the existence of a possibility, beyond its control, of a tax credit being granted by another Member State — such as the Member State in which the person whose estate is being administered was residing at the time of death — which could, wholly or partly, offset the loss incurred by that person’s heirs as a result of the fact that, in the Member State in which the property inherited is situated, debts secured on that property are not deductible for the purposes of assessing transfer duties.
Kongeriget Nederlandene ved H.G. Sevenster og D.J.M. de Grave, som befuldmægtigede, sagsøgt,
That difference in treatment cannot be justified on the ground that it concerns situations which are not objectively comparable.
DOM AF 20.9.2007 — SAG C-297/05 støttet af:
OPINION OF MR MAZÁK — CASE C-11/07
Retsforskrifter
I — Introduction
Det anføres i 33. betragtning til Rådets direktiv 96/96/EF af 20. december 1996 om indbyrdes tilnærmelse af medlemsstaternes lovgivning om teknisk kontrol med motorkøretøjer og påhængskøretøjer der til (EFT 1997 L 46, s. 1):
The issues raised in the present case are very similar to those in Case C-43/07 2 — on which I am also delivering my Opinion today — which also concerns national legislation under which, for the purposes of assessing to tax the acquisition through inheritance of immovable property in the national territory, certain charges are not deductible if, at the time of his death, the deceased resided in another Member State.
»I hver medlemsstat skal motordrevne køretøjer, der er registreret i denne medlemsstat, samt påhængsvogne og sættevogne til disse køretøjer underkastes en periodisk teknisk kontrol i overensstemmelse med dette direktiv, navnlig dets bilag I og II.«
Specifically, the referring court wishes to know whether those Treaty provisions preclude national legislation under which — for the purposes of determining the basis of assessment of the tax due on the inheritance of an immovable property situated in the territory of the Member State concerned — account may be taken of certain charges, such as debts secured by the right conferred on a creditor to take out a mortgage against that immovable property, if the deceased was resident, at the time of death, in that Member State, but not if that person was resident in another Member State.
Direktivets artikel 3, stk. 1 og 2, er affattet således:
2 — Arens-Sikken, pending before the Court.3 — Case C-364/01 [2003] ECR I-15013.4 — Case C-513/03 [2006] ECR I-1957.
— gøre den tekniske kontrol af frivilligt udstyr tvungen
II — The relevant legislation
— kræve højere minimumsbremsevirkninger og inkludere kontrol med større last end dem, der er fastsat i bilag II, for de køretøjer, der er registreret inden for deres område, forudsat at sådanne krav ikke overstiger kravene i motorkøretøjets oprindelige typegodkendelse.«
‘Within the framework of the provisions set out in this Chapter, all restrictions on the movement of capital between Member States and between Member States and third countries shall be prohibited.’
(6) En harmonisering af denne registreringsattest vil lette den nye ibrugtagning af køretøjer, der tidligere har været registreret i en anden medlemsstat, og dermed bidrage til, at det indre marked fungerer.
(a) to apply the relevant provisions of their tax law which distinguish between taxpayers who are not in the same situation with regard to their place of residence or with regard to the place where their capital is invested;
Nævnte direktivs artikel 8, stk. 1, har følgende ordlyd:
That article states:
»Medlemsstaterne sætter de nødvendige love og administrative bestemmelser i kraft for at efterkomme dette direktiv inden den 1. juni 2004. De underretter straks Kommissionen herom.
‘Duty on the transfer of property mortis causa shall be payable on all immovable property situated in Belgium and owned by the deceased …, without account being taken of debts and liabilities of the estate.’
Artikel 36, stk. 1 og 2, og artikel 42-61 i færdselsloven (Wegenverkeerswet) af 21. april 1994 (Stb. 1994, nr. 475 herefter »Wegenverkeerswet«) samt kapitel 4, artikel 17-40a i bekendtgørelse om registreringsattester (Kentekenreglement) af 6. oktober 1994 (Stb.
(2) a duty on the transfer of property mortis causa on the value of immovable property situated in Belgium and pertaining to the gathered estate of a person who is not an inhabitant of the Kingdom of Belgium.
DOM AF 20.9.2007 — SAG C-297/05
A person shall be deemed to be an inhabitant of the Kingdom of Belgium if, at the time of his death, he is domiciled in the Kingdom of Belgium or his assets are based there.’
For så vidt angår den første udstedelse af en registreringsattest i to dele bestemmer artikel 25, stk. 1, i Kentekenreglement:
Article 48(1) of the WS provides tables showing the rates which apply to inheritance duty and to the duty on the transfer of property mortis causa (transfer duty).
Den nederlandske lovgivning indeholder bestemmelse om fire forskellige procedurer med henblik på indregistrering af køretøjer.
‘Debts and funeral expenses shall be deducted as a matter of priority from the movable property and the assets referred to in Article 60a, unless the declarants prove that a debt was specially incurred for the purpose of acquiring or preserving immovable property.’
I henhold til procedure nr. 1 får nye ubrugte køretøjer, der har en nederlandsk eller Fællesskabets typegodkendelse, en registreringsattest, typisk gennem en virksomhed, der er godkendt af RDW.
On 29 June 2004, the heirs made a declaration of Ms Eckelkamp’s estate (‘the declaration of estate’ or ‘the declaration’) showing, under assets, that property as having a value of EUR 200 000.
Der foretages ikke specifik teknisk kontrol af køretøjets fysiske stand.
Under liabilities, the declaration showed ‘nihil’.
Procedure nr. 2 finder anvendelse på køretøjer under tre år, der har været genstand for Fællesskabets typegodkendelse. Inden indregistrering skal disse køretøjer kontrolleres af et af RDW godkendt organ.
On the basis of the declaration — and thus without taking account of Ms Eckelkamp’s debt to Hans Eckelkamp — the transfer duties payable were estimated by decision of 14 July 2004 at EUR 110 000.04.
KOMMISSIONEN MOD NEDERLANDENE er behæftet med fejl, der kan udgøre en risiko for personer, der benytter vejnettet, eller for miljøet. Denne kontrol varer ca. 25 minutter, og taksten er 45 EUR plus de 47,20 EUR for registreringsattesten.
ation as a liability in respect of which the rule laid down in Articles 1 and 2 of the WS, read in conjunction with Article 18 thereof, falls not to be applied, as being contrary to Community law.
I forbindelse med kontrollen foretages en identificering af køretøjet og en undersøgelse af de fremlagte dokumenter.
The heirs thereupon brought appeal proceedings before the Hof van Beroep in respect of the judgment of the Rechtbank.
Når et køretøj, som er omfattet af procedure nr. 3, gennemgår den tekniske kontrol, modtager den person, der ansøger om udstedelse af en registreringsattest, en attest, der gør det muligt for ham at benytte køretøjet i et år.
In its judgment, the Rechtbank considered that the period prescribed in Article 40 of the WS for filing a declaration of estate had in any event expired on 1 July 2004, whereas the fiscal claim was not filed until 7 October 2004, which meant that the declaration of estate was final and no account could be taken of a liability which was not mentioned therein.
I medfør af artikel 25, stk. 7, i Kentekenreglement finder ovennævnte procedurer anvendelse med de fornødne tilpasninger på en ny ansøgning om indregistrering af et køretøj, der tidligere har været indregistreret i Nederlandene og herefter er blevet slettet fra registret, er blevet udført fra Nederlandene, har været bestemt til brug uden for offentlig vej eller har været genstand for særlig indregistrering.
In those circumstances, the Hof van Beroep te Gent decided to stay the proceedings and to request the Court of Justice to give a preliminary ruling on the following question:
Den 11. november 2005 udstedte transportministeren et cirkulære til RDW og pålagde den ikke længere, fra den 1. december 2005, at undergive køretøjer, der tidligere har været indregistreret i en anden medlemsstat, den tekniske kontrol, der er nævnt i artikel 25, stk. 1, i Kentekenreglement.
7 — In particular Case 270/83 Commission v France [1986] ECR 273; Case C-307/97 Saint-Gobain [1999] ECR I-6161; and Barbier, cited in footnote 3.
Da Kommissionen er af den opfattelse, af den nederlandske lovgivning om registreringsproceduren for køretøjer ikke var i overensstemmelse med bestemmelserne i artikel 28 EF og 30 EF, har den indledt traktatbrudsproceduren ved en åbningsskrivelse, hvori den har opfordret Kongeriget Nederlandene til at fremkomme med sine bemærkninger.
Thirdly, and on the basis of similar arguments, the heirs submit that the Belgian legislation at issue runs counter to the rights of Union citizens, as laid down in Art -icles 12 EC and 18 EC, to take up residence in another Member State and not to be discriminated against.
Den 9. juli 2004 fremsatte Kommissionen en begrundet udtalelse, hvori den opfordrede Kongeriget Nederlandene til at træffe de nødvendige foranstaltninger til at efterkomme udtalelsen inden for en frist på to måneder at regne fra meddelelsen af denne .
The Belgian Government maintains, by contrast, that the present reference for a preliminary ruling should be declared inadmissible on the ground that the question referred is hypothetical and not relevant for the purposes of deciding the dispute in the main proceedings.
Efter at have anmodet om en udsættelse med en måned af fristen for at svare på den begrundende udtalelse, har Kongeriget Nederlandene svaret den 2. november 2004.
It emphasises that in relation to direct taxes, in particular as regards the tax -ation of acquisition through inheritance, the situations of residents and nonresidents are, as a rule, not comparable.
Ved stævning indleveret den 22. juli 2005 til Domstolens Justitskontor har Kommissionen anlagt nærværende sag i medfør af artikel 226 EF.
10 — With reference to Case 45/76 Comet [1976] ECR 2043, paragraph 19.
Ved kendelse afsagt af Domstolens præsident den 20. februar 2006 blev der meddelt Republikken Finland tilladelse til at intervenere i sagen til støtte for Kommissionens påstande.
There is no relevant difference in that regard between a mortgage and the mortgage mandate at issue. They also emphasised that the debt of EUR 220 000 was not included in the declaration because, under Belgian law, it is prohibited to do so where the deceased was a nonresident and, what is more, because they had been told not to by the competent national authority (that being a source of information on which they
Parternes argumenter
ECKELKAMP AND OTHERS
Følgelig bør Kommissionen ikke gives medhold i sit søgsmål, idet omfang det ligeledes omhandler nævnte identificeringsprocedure.
Such a provision could be regarded as compatible with the free movement of capital only if the difference in treatment applied to situations which are not objectively comparable or if it were justified by overriding reasons in the general interest. 12
Kommissionen har anført, at den i punkt 5, stk. 2, punkt 5, stk. 3, og punkt 13 i den begrundede udtalelse har præciseret, at dens kritik vedrørte de to typer af kontroller.
In fact, the deceased’s status as a resident or nonresident has no bearing on the value of the immovable property situated in Belgium and the related debts or the inheritance.
Det fremgår i øvrigt af den nederlandske regerings svar på den begrundede udtalelse, at den havde forstået, at Kommissionens klagepunkter vedrørte de to omhandlede typer af kontroller.
As was clarified at the oral hearing, the Commission considers the debt in the present case to be directly linked, through the mortgage mandate, with the value of the immovable property.
Det konstateres, at punkt 13 i den begrundede udtalelse omhandler de to typer af kontroller, der udføres inden for rammerne af procedure nr. 2 og 3 som beskrevet ovenfor.
Moreover, no overriding reason relating to the general interest has been advanced which could justify the difference in treatment at issue.
Desuden fremgår det af den nederlandske regerings besvarelse af den begrundede udtalelse af 2. november 2004, at den har kommenteret procedure nr. 2 og 3 særskilt og har taget stilling til dels den identificering af køretøjer, der tidligere har været indregistreret i en anden medlemsstat, der foretages inden for rammerne af de to procedurer, dels den kontrol af køretøjernes fysiske stand, der foretages inden for rammerne af procedure nr. 3.
As regards, in particular, the alleged difficulty for the national authorities to verify the existence of debts where the deceased was resident in another Member State, it is in any event for the heirs to provide sufficient proof of such a debt.
Det følger heraf, at den nederlandske regering har været i stand til at identificere de klagepunkter, som Kommissionen har rejst i sin begrundede udtalelse mod de to typer af kontroller, der foretages inden for rammerne af procedure nr. 2 og 3, og at regeringen således ikke med rette kan gøre gældende, at Kommissionen på ulovlig vis har udvidet sagens genstand under søgsmålet.
The Commission adds that a Member State cannot, in order to justify a restriction on the free movement of capital, rely on a tax credit or concession which another Member State may — if it so desires — provide for.
Ifølge Kommissionen er indregistrering af køretøjer i Nederlandene, der tidligere har været indregistreret i en anden medlemsstat, og udstedelse af registreringsattester i
Finally, the Commission does not consider it necessary to answer the question referred with regard to Articles 12 EC, 17 EC or 18 EC.
DOM AF 20.9.2007 — SAG C-297/05 tilfælde af ejerskifte vedrørende køretøjer, der tidligere har været indregistreret i Nederlandene, to sammenlignelige situationer.
ECKELKAMP AND OTHERS of the main action or its purpose, or that the Court does not have before it the factual or legal material necessary to give a useful answer to the questions submitted to it. 14
De er desuden ikke begrundet i et af de hensyn, der er nævnt i artikel 30 EF, eller i et tvingende hensyn som anerkendt i Domstolens praksis.
It should be noted that in the present case it is common ground that the debt in question was not mentioned by the heirs within the period allowed under the WS for filing or correcting the declaration of estate, which became final on the expiry of that period.
Det er videre anført, at eftersom det følger af direktiv 1999/37, at indholdet af registreringsdokumenterne er harmoniseret på fællesskabsplan, er den kontrol, der udføres i Nederlandene, overflødig og udtryk for dobbelt
In the final analysis, therefore, the present dispute turns, rather than on the procedural provisions of the WS, on its ma -terial provisions, which were in turn pos -sibly based, depending on the answer to be given to the question referred for a preliminary ruling, on an erroneous application of Community law. 16
KOMMISSIONEN MOD NEDERLANDENE kontrol i forhold til de kontroller, der allerede er udført i de andre medlemsstater.
The Belgian Government has also pointed out — correctly — that Community law does not, as a rule, prevent the application of such time-limits provided for under national law.
Hvad angår teknisk kontrol af køretøjers fysiske stand følger det af Domstolens praksis, at køretøjer, der tidligere har været indregistreret i en medlemsstat, hvor de har været undergivet en teknisk kontrol, under visse omstændigheder kan undergives en supplerende teknisk kontrol af myndighederne i en anden medlemsstat i forbindelse med deres registrering i denne stat, dog på den betingelse, at der stilles krav om en tilsvarende kontrol af køretøjer af indenlandsk oprindelse, der ønskes indregistreret under de samme omstændigheder.
14 — See to that effect, in particular Promusicae, cited in footnote 13, paragraph 37, and Case C-217/05 Confederación Española de Empresarios de Estaciones de Servicio [2006] ECR I-11987, paragraph 16 and the caselaw cited.
Idet foreliggende tilfælde er de køretøjer, der allerede er indregistreret i Nederlandene, og som er genstand for et ejerskifte, ikke undergivet en sådan kontrol til forskel fra køretøjer, der allerede er indregistreret i en anden medlemsstat, og som nu ønskes indregistreret i Nederlandene.
15 — See to that effect in particular Palmisani, cited in footnote 13, paragraph 28; Case C-453/00 Kühne & Heitz [2004] ECR I-837, paragraph 24; and Comet, cited in footnote 10, paragraph 18. I - 6857
I dette tilfælde følger det af artikel 25, stk. 7, i Kentekenreglement, at proceduren er den samme som for indførsel af køretøjer.
As a preliminary point it should also be noted that, as the Commission rightly observed, the Treaty provision most relevant to the circumstances of this case is Article 58 EC, read in conjunction with Article 56 EC, rather than Article 57 EC as suggested in the question referred.
DOM AF 20.9.2007 — SAG C-297/05
18 — Cf. in that regard inter alia Barbier, cited in footnote 3, paragraphs 57, 58 and 75.
Den finske regering har ligeledes gjort gældende, at de anfægtede foranstaltninger er i overensstemmelse med proportionalitetsprincippet, eftersom formålet med indregistreringen, hvortil den tekniske kontrol er bydende nødvendig, ikke kan opnås ved mindre indgribende midler.
By its question, the referring court is essentially asking whether Community law, in particular the Treaty provisions relating to the freedom of Union citizens to take up residence in another Member State and to the free movement of capital, preclude national legislation on the taxation of inheritance, such as that at issue in the main proceedings, under which — for the purposes of determining the basis of assessment for the tax due on the inheritance of immovable property situated in the territory of the Member State concerned — account may be taken of certain charges, such as debts secured by the right conferred on a creditor to take out a mortgage against that immovable property, if the person from whom the immovable property has been inherited was resident, at the time of death, in that Member State (inheritance duty), but not if that person was resi-
I, s. 10251, præmis 16, af 26.10.2006, sag C-65/05, Kommissionen mod Grækenland, Sml.
ECKELKAMP AND OTHERS must none the less exercise that competence consistently with Community law.
I, s. 10341, præmis 27, og af 15.3.2007, sag C-54/05, Kommissionen mod Finland, Sml. I, s. 2473, præmis 30).
19 of the Treaty provisions on the free movement of capital.
Idet foreliggende tilfælde fremgår det af sagsakterne, at Nederlandene forud for indregistrering af et køretøj kræver, at det identificeres.
It is thus necessary to examine whether national legislation such as that at issue amounts to a prohibited restriction on the free movement of capital.
Kommissionen foreholder ikke desto mindre Nederlandene at hindre de frie varebevægelser, fordi proceduren med henblik på identificering ikke er begrænset til en rent administrativ formalitet, men ligeledes omfatter kravet om, at køretøjet skal fremvises for RDW, hvorved kontrollanten kan undersøge, om køretøjet faktisk befinder sig på Nederlandenes område og svarer til de oplysninger, der fremgår af registreringsattesten, der er udstedt af en anden medlemsstat.
As regards, more particularly, the applicability ratione materiae of the Treaty provisions on the free movement of capital to a situation such at that at issue — which has not, in fact, been contested by the parties to the present proceedings — it is settled caselaw that an inheritance is a movement of capital within the meaning of Article 56 EC (formerly Article 73b of the EC Treaty), except in cases where its constituent elements are confined within a single Member State. 20